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Tax Software 2005 2006

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Tax Software 2005 2006

Tax software 2005 2006 Publication 590 - Additional Material Table of Contents Appendices Appendices To help you complete your tax return, use the following appendices that include worksheets and tables. Tax software 2005 2006 Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. Tax software 2005 2006 Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. Tax software 2005 2006 A filled-in example is included. Tax software 2005 2006 Worksheet 1, Computation of Modified AGI. Tax software 2005 2006 Worksheet 2, Computation of Traditional IRA Deduction for 2013. Tax software 2005 2006 Worksheet 3, Computation of Taxable Social Security Benefits. Tax software 2005 2006 Comprehensive Example and completed worksheets. Tax software 2005 2006 Appendix C — Life Expectancy Tables. Tax software 2005 2006 These tables are included to assist you in computing your required minimum distribution amount if you have not taken all your assets from all your traditional IRAs before age 70½. Tax software 2005 2006 Table I (Single Life Expectancy). Tax software 2005 2006 Table II (Joint Life and Last Survivor Expectancy). Tax software 2005 2006 Table III (Uniform Lifetime). Tax software 2005 2006 Appendix A. Tax software 2005 2006 Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. Tax software 2005 2006 I became 59½ on ______________________________________(month) (day) (year) I became 70½ on ______________________________________(month) (day) (year)   Contributions Name of traditional IRA Date Amount contributed for 2013 Check if rollover contribution Fair Market Value of IRA as of December 31, 2013, from Form 5498 1. Tax software 2005 2006         2. Tax software 2005 2006         3. Tax software 2005 2006         4. Tax software 2005 2006         5. Tax software 2005 2006         6. Tax software 2005 2006         7. Tax software 2005 2006         8. Tax software 2005 2006         Total           Total contributions deducted on tax return $ Total contributions treated as nondeductible on Form 8606 $   Distributions Name of traditional IRA Date Amount of Distribution Reason (for example, retirement, rollover, conversion, withdrawal of excess contributions) Income earned on IRA Taxable amount reported on income tax return Nontaxable amount from Form 8606, line 13 1. Tax software 2005 2006             2. Tax software 2005 2006             3. Tax software 2005 2006             4. Tax software 2005 2006             5. Tax software 2005 2006             6. Tax software 2005 2006             7. Tax software 2005 2006             8. Tax software 2005 2006             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. Tax software 2005 2006 You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. Tax software 2005 2006 Appendix A. Tax software 2005 2006 (Continued) Worksheet for Determining Required Minimum Distributions 1. Tax software 2005 2006 Age 70½ 71½ 72½ 73½ 74½ 2. Tax software 2005 2006 Year age was reached           3. Tax software 2005 2006 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Tax software 2005 2006 Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. Tax software 2005 2006 Required distribution (divide line 3 by line 4)3                         1. Tax software 2005 2006 Age 75½ 76½ 77½ 78½ 79½ 2. Tax software 2005 2006 Year age was reached           3. Tax software 2005 2006 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Tax software 2005 2006 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Tax software 2005 2006 Required distribution (divide line 3 by line 4)3                         1. Tax software 2005 2006 Age 80½ 81½ 82½ 83½ 84½ 2. Tax software 2005 2006 Year age was reached           3. Tax software 2005 2006 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Tax software 2005 2006 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Tax software 2005 2006 Required distribution (divide line 3 by line 4)3                         1. Tax software 2005 2006 Age 85½ 86½ 87½ 88½ 89½ 2. Tax software 2005 2006 Year age was reached           3. Tax software 2005 2006 Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Tax software 2005 2006 Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Tax software 2005 2006 Required distribution (divide line 3 by line 4)3             1If you have more than one IRA, you must figure the required distribution separately for each IRA. Tax software 2005 2006 2Use the appropriate life expectancy or distribution period for each year and for each IRA. Tax software 2005 2006 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. Tax software 2005 2006 You can, however, withdraw the total from one IRA or from more than one IRA. Tax software 2005 2006 Appendix B. Tax software 2005 2006 Worksheets for Social Security Recipients Who Contribute to a Traditional IRA If you receive social security benefits, have taxable compensation, contribute to your traditional IRA, and you or your spouse is covered by an employer retirement plan, complete the following worksheets. Tax software 2005 2006 (See Are You Covered by an Employer Plan? in chapter 1. Tax software 2005 2006 )  Use Worksheet 1 to figure your modified adjusted gross income. Tax software 2005 2006 This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. Tax software 2005 2006   The IRA deduction figured using Worksheet 2 is entered on your tax return. Tax software 2005 2006 Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. Tax software 2005 2006 Married filing jointly  □ B. Tax software 2005 2006 Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. Tax software 2005 2006 Married filing separately and lived with your spouse at any time during the year     1. Tax software 2005 2006 Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any social security benefits from Form SSA-1099 or RRB-1099, any deduction for contributions to a traditional IRA, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, or any exclusion of interest from savings bonds to be reported on Form 8815. Tax software 2005 2006 )  1. Tax software 2005 2006   2. Tax software 2005 2006 Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. Tax software 2005 2006   3. Tax software 2005 2006 Enter one-half of line 2  3. Tax software 2005 2006   4. Tax software 2005 2006 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Tax software 2005 2006 S. Tax software 2005 2006 possessions income exclusion, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits  4. Tax software 2005 2006   5. Tax software 2005 2006 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. Tax software 2005 2006   6. Tax software 2005 2006 Add lines 1, 3, 4, and 5  6. Tax software 2005 2006   7. Tax software 2005 2006 Enter the amount listed below for your filing status. Tax software 2005 2006 $32,000 if you checked box A above. Tax software 2005 2006 $25,000 if you checked box B above. Tax software 2005 2006 $0 if you checked box C above. Tax software 2005 2006  7. Tax software 2005 2006   8. Tax software 2005 2006 Subtract line 7 from line 6. Tax software 2005 2006 If zero or less, enter -0- on this line  8. Tax software 2005 2006   9. Tax software 2005 2006 If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Tax software 2005 2006   If line 8 is more than zero, enter the amount listed below for your filing status. Tax software 2005 2006 $12,000 if you checked box A above. Tax software 2005 2006 $9,000 if you checked box B above. Tax software 2005 2006 $0 if you checked box C above  9. Tax software 2005 2006   10. Tax software 2005 2006 Subtract line 9 from line 8. Tax software 2005 2006 If zero or less, enter -0-  10. Tax software 2005 2006   11. Tax software 2005 2006 Enter the smaller of line 8 or line 9  11. Tax software 2005 2006   12. Tax software 2005 2006 Enter one-half of line 11  12. Tax software 2005 2006   13. Tax software 2005 2006 Enter the smaller of line 3 or line 12  13. Tax software 2005 2006   14. Tax software 2005 2006 Multiply line 10 by . Tax software 2005 2006 85. Tax software 2005 2006 If line 10 is zero, enter -0-  14. Tax software 2005 2006   15. Tax software 2005 2006 Add lines 13 and 14  15. Tax software 2005 2006   16. Tax software 2005 2006 Multiply line 2 by . Tax software 2005 2006 85  16. Tax software 2005 2006   17. Tax software 2005 2006 Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Tax software 2005 2006  Enter the smaller of line 15 or line 16  17. Tax software 2005 2006   18. Tax software 2005 2006 Enter the amount of any employer-provided adoption benefits exclusion and any foreign earned income exclusion and foreign housing exclusion or deduction that you claimed  18. Tax software 2005 2006   19. Tax software 2005 2006 Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Tax software 2005 2006 Enter here and on line 2 of Worksheet 2, next  19. Tax software 2005 2006   Appendix B. Tax software 2005 2006 (Continued) Worksheet 2 Computation of Traditional IRA Deduction For 2013 (For use only by taxpayers who receive social security benefits)   IF your filing status is . Tax software 2005 2006 . Tax software 2005 2006 . Tax software 2005 2006 AND your modified AGI is over . Tax software 2005 2006 . Tax software 2005 2006 . Tax software 2005 2006 THEN enter on line 1 below . Tax software 2005 2006 . Tax software 2005 2006 . Tax software 2005 2006                 married filing jointly or qualifying widow(er)   $95,000*     $115,000                 married filing jointly (you are not covered by an employer plan but your spouse is)   $178,000*     $188,000                 single, or head of household   $59,000*     $69,000                 married filing separately**   $0*     $10,000                 *If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of up to the lesser of $5,500 ($6,500 if you are age 50 or older) or your taxable compensation. Tax software 2005 2006 Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Tax software 2005 2006  **If you did not live with your spouse at any time during the year, consider your filing status as single. Tax software 2005 2006  Note. Tax software 2005 2006 If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Tax software 2005 2006               1. Tax software 2005 2006 Enter the applicable amount from above 1. Tax software 2005 2006   2. Tax software 2005 2006 Enter your modified AGI from Worksheet 1, line 19 2. Tax software 2005 2006     Note. Tax software 2005 2006 If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Tax software 2005 2006 Proceed to Worksheet 3. Tax software 2005 2006     3. Tax software 2005 2006 Subtract line 2 from line 1 3. Tax software 2005 2006   4. Tax software 2005 2006 Multiply line 3 by the percentage below that applies to you. Tax software 2005 2006 If the result is not a multiple of $10, round it to the next highest multiple of $10. Tax software 2005 2006 (For example, $611. Tax software 2005 2006 40 is rounded to $620. Tax software 2005 2006 ) However, if the result is less than $200, enter $200. Tax software 2005 2006       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Tax software 2005 2006 5%  (. Tax software 2005 2006 275) (by 32. Tax software 2005 2006 5% (. Tax software 2005 2006 325) if you are age 50 or older). Tax software 2005 2006 All others, multiply line 3 by 55% (. Tax software 2005 2006 55) (by 65% (. Tax software 2005 2006 65) if you are age 50 or older). Tax software 2005 2006 4. Tax software 2005 2006   5. Tax software 2005 2006 Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Tax software 2005 2006 If you are the lower-income spouse, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year 5. Tax software 2005 2006   6. Tax software 2005 2006 Enter contributions you made, or plan to make, to your traditional IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older) 6. Tax software 2005 2006   7. Tax software 2005 2006 Deduction. Tax software 2005 2006 Compare lines 4, 5, and 6. Tax software 2005 2006 Enter the smallest amount here (or a smaller amount if you choose). Tax software 2005 2006 Enter this amount on the Form 1040 or 1040A line for your IRA. Tax software 2005 2006 (If the amount on line 6 is more than the amount on line 7, complete line 8. Tax software 2005 2006 ) 7. Tax software 2005 2006   8. Tax software 2005 2006 Nondeductible contributions. Tax software 2005 2006 Subtract line 7 from line 5 or 6, whichever is smaller. Tax software 2005 2006 Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Tax software 2005 2006 8. Tax software 2005 2006   Appendix B. Tax software 2005 2006 (Continued) Worksheet 3   Computation of Taxable Social Security Benefits   (For use by taxpayers who receive social security benefits and take a traditional IRA deduction)     Filing Status — Check only one box:                   □ A. Tax software 2005 2006 Married filing jointly                   □ B. Tax software 2005 2006 Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Tax software 2005 2006 Married filing separately and lived with your spouse at any time during the  year             1. Tax software 2005 2006 Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any IRA deduction, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, any social security benefits from Form SSA-1099 or RRB-1099, or any exclusion of interest from savings bonds to be reported on Form 8815. Tax software 2005 2006 ) 1. Tax software 2005 2006   2. Tax software 2005 2006 Deduction(s) from line 7 of Worksheet(s) 2 2. Tax software 2005 2006   3. Tax software 2005 2006 Subtract line 2 from line 1 3. Tax software 2005 2006   4. Tax software 2005 2006 Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Tax software 2005 2006   5. Tax software 2005 2006 Enter one-half of line 4 5. Tax software 2005 2006   6. Tax software 2005 2006 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Tax software 2005 2006 S. Tax software 2005 2006 possessions, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 6. Tax software 2005 2006   7. Tax software 2005 2006 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Tax software 2005 2006   8. Tax software 2005 2006 Add lines 3, 5, 6, and 7 8. Tax software 2005 2006   9. Tax software 2005 2006 Enter the amount listed below for your filing status. Tax software 2005 2006 $32,000 if you checked box A above. Tax software 2005 2006 $25,000 if you checked box B above. Tax software 2005 2006 $0 if you checked box C above. Tax software 2005 2006 9. Tax software 2005 2006   10. Tax software 2005 2006 Subtract line 9 from line 8. Tax software 2005 2006 If zero or less, enter -0- on this line. Tax software 2005 2006 10. Tax software 2005 2006   11. Tax software 2005 2006 If line 10 is zero, stop here. Tax software 2005 2006 None of your social security benefits are taxable. Tax software 2005 2006  If line 10 is more than zero, enter the amount listed below for your filing status. Tax software 2005 2006 $12,000 if you checked box A above. Tax software 2005 2006 $9,000 if you checked box B above. Tax software 2005 2006 $0 if you checked box C above. Tax software 2005 2006 11. Tax software 2005 2006   12. Tax software 2005 2006 Subtract line 11 from line 10. Tax software 2005 2006 If zero or less, enter -0- 12. Tax software 2005 2006   13. Tax software 2005 2006 Enter the smaller of line 10 or line 11 13. Tax software 2005 2006   14. Tax software 2005 2006 Enter one-half of line 13 . Tax software 2005 2006 14. Tax software 2005 2006   15. Tax software 2005 2006 Enter the smaller of line 5 or line 14 15. Tax software 2005 2006   16. Tax software 2005 2006 Multiply line 12 by . Tax software 2005 2006 85. Tax software 2005 2006 If line 12 is zero, enter -0- 16. Tax software 2005 2006   17. Tax software 2005 2006 Add lines 15 and 16 17. Tax software 2005 2006   18. Tax software 2005 2006 Multiply line 4 by . Tax software 2005 2006 85 18. Tax software 2005 2006   19. Tax software 2005 2006 Taxable social security benefits. Tax software 2005 2006 Enter the smaller of line 17 or line 18 19. Tax software 2005 2006   Appendix B. Tax software 2005 2006 (Continued) Comprehensive Example Determining Your Traditional IRA Deduction and the Taxable Portion of Your Social Security Benefits John Black is married and files a joint return. Tax software 2005 2006 He is 65 years old and had 2013 wages of $89,500. Tax software 2005 2006 His wife did not work in 2013. Tax software 2005 2006 He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. Tax software 2005 2006 He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. Tax software 2005 2006 He participated in a section 401(k) retirement plan at work. Tax software 2005 2006  John completes worksheets 1 and 2. Tax software 2005 2006 Worksheet 2 shows that his 2013 IRA deduction is $4,980. Tax software 2005 2006 He must either withdraw the contributions that are more than the deduction (the $1,020 shown on line 8 of Worksheet 2), or treat the excess amounts as nondeductible contributions (in which case he must complete Form 8606 and attach it to his Form 1040). Tax software 2005 2006  The completed worksheets that follow show how John figured his modified AGI to determine the IRA deduction and the taxable social security benefits to report on his Form 1040. Tax software 2005 2006 Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. Tax software 2005 2006 Married filing jointly  □ B. Tax software 2005 2006 Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. Tax software 2005 2006 Married filing separately and lived with your spouse at any time during the year     1. Tax software 2005 2006 Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any social security benefits from Form SSA-1099 or RRB-1099, any deduction for contributions to a traditional IRA, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, or any exclusion of interest from savings bonds to be reported on Form 8815. Tax software 2005 2006 ) 1. Tax software 2005 2006 89,500 2. Tax software 2005 2006 Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. Tax software 2005 2006 12,000 3. Tax software 2005 2006 Enter one-half of line 2 3. Tax software 2005 2006 6,000 4. Tax software 2005 2006 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Tax software 2005 2006 S. Tax software 2005 2006 possessions income exclusion, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 4. Tax software 2005 2006 0 5. Tax software 2005 2006 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. Tax software 2005 2006 0 6. Tax software 2005 2006 Add lines 1, 3, 4, and 5 6. Tax software 2005 2006 95,500 7. Tax software 2005 2006 Enter the amount listed below for your filing status. Tax software 2005 2006 $32,000 if you checked box A above. Tax software 2005 2006 $25,000 if you checked box B above. Tax software 2005 2006 $0 if you checked box C above. Tax software 2005 2006 7. Tax software 2005 2006 32,000 8. Tax software 2005 2006 Subtract line 7 from line 6. Tax software 2005 2006 If zero or less, enter -0- on this line 8. Tax software 2005 2006 63,500 9. Tax software 2005 2006 If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Tax software 2005 2006   If line 8 is more than zero, enter the amount listed below for your filing status. Tax software 2005 2006 $12,000 if you checked box A above. Tax software 2005 2006 $9,000 if you checked box B above. Tax software 2005 2006 $0 if you checked box C above 9. Tax software 2005 2006 12,000 10. Tax software 2005 2006 Subtract line 9 from line 8. Tax software 2005 2006 If zero or less, enter -0- 10. Tax software 2005 2006 51,500 11. Tax software 2005 2006 Enter the smaller of line 8 or line 9 11. Tax software 2005 2006 12,000 12. Tax software 2005 2006 Enter one-half of line 11 12. Tax software 2005 2006 6,000 13. Tax software 2005 2006 Enter the smaller of line 3 or line 12 13. Tax software 2005 2006 6,000 14. Tax software 2005 2006 Multiply line 10 by . Tax software 2005 2006 85. Tax software 2005 2006 If line 10 is zero, enter -0- 14. Tax software 2005 2006 43,775 15. Tax software 2005 2006 Add lines 13 and 14 15. Tax software 2005 2006 49,775 16. Tax software 2005 2006 Multiply line 2 by . Tax software 2005 2006 85 16. Tax software 2005 2006 10,200 17. Tax software 2005 2006 Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Tax software 2005 2006  Enter the smaller of line 15 or line 16 17. Tax software 2005 2006 10,200 18. Tax software 2005 2006 Enter the amount of any employer-provided adoption benefits exclusion and any foreign earned income exclusion and foreign housing exclusion or deduction that you claimed 18. Tax software 2005 2006 0 19. Tax software 2005 2006 Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Tax software 2005 2006 Enter here and on line 2 of Worksheet 2, next 19. Tax software 2005 2006 99,700 Appendix B. Tax software 2005 2006 (Continued) Worksheet 2 Computation of Traditional IRA Deduction For 2013 (For use only by taxpayers who receive social security benefits)   IF your filing status is . Tax software 2005 2006 . Tax software 2005 2006 . Tax software 2005 2006 AND your modified AGI is over . Tax software 2005 2006 . Tax software 2005 2006 . Tax software 2005 2006 THEN enter on line 1 below . Tax software 2005 2006 . Tax software 2005 2006 . Tax software 2005 2006                 married filing jointly or qualifying widow(er)   $95,000*     $115,000                 married filing jointly (you are not covered by an employer plan but your spouse is)   $178,000*     $188,000                 single, or head of household   $59,000*     $69,000                 married filing separately**   $0*     $10,000                 *If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of up to the lesser of $5,500 ($6,500 if you are age 50 or older) or your taxable compensation. Tax software 2005 2006 Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Tax software 2005 2006  **If you did not live with your spouse at any time during the year, consider your filing status as single. Tax software 2005 2006  Note. Tax software 2005 2006 If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Tax software 2005 2006               1. Tax software 2005 2006 Enter the applicable amount from above 1. Tax software 2005 2006 115,000 2. Tax software 2005 2006 Enter your modified AGI from Worksheet 1, line 19 2. Tax software 2005 2006 99,700   Note. Tax software 2005 2006 If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Tax software 2005 2006 Proceed to Worksheet 3. Tax software 2005 2006     3. Tax software 2005 2006 Subtract line 2 from line 1 3. Tax software 2005 2006 15,300 4. Tax software 2005 2006 Multiply line 3 by the percentage below that applies to you. Tax software 2005 2006 If the result is not a multiple of $10, round it to the next highest multiple of $10. Tax software 2005 2006 (For example, $611. Tax software 2005 2006 40 is rounded to $620. Tax software 2005 2006 ) However, if the result is less than $200, enter $200. Tax software 2005 2006       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Tax software 2005 2006 5%  (. Tax software 2005 2006 275) (by 32. Tax software 2005 2006 5% (. Tax software 2005 2006 325) if you are age 50 or older). Tax software 2005 2006 All others, multiply line 3 by 55% (. Tax software 2005 2006 55) (by 65% (. Tax software 2005 2006 65) if you are age 50 or older). Tax software 2005 2006 4. Tax software 2005 2006 4,980 5. Tax software 2005 2006 Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Tax software 2005 2006 If you are the lower-income spouse, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year 5. Tax software 2005 2006 89,500 6. Tax software 2005 2006 Enter contributions you made, or plan to make, to your traditional IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older) 6. Tax software 2005 2006 6,000 7. Tax software 2005 2006 Deduction. Tax software 2005 2006 Compare lines 4, 5, and 6. Tax software 2005 2006 Enter the smallest amount here (or a smaller amount if you choose). Tax software 2005 2006 Enter this amount on the Form 1040 or 1040A line for your IRA. Tax software 2005 2006 (If the amount on line 6 is more than the amount on line 7, complete line 8. Tax software 2005 2006 ) 7. Tax software 2005 2006 4,980 8. Tax software 2005 2006 Nondeductible contributions. Tax software 2005 2006 Subtract line 7 from line 5 or 6, whichever is smaller. Tax software 2005 2006 Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Tax software 2005 2006 8. Tax software 2005 2006 1,020 Appendix B. Tax software 2005 2006 (Continued) Worksheet 3   Computation of Taxable Social Security Benefits   (For use by taxpayers who receive social security benefits and take a traditional IRA deduction)     Filing Status — Check only one box:                   ☑ A. Tax software 2005 2006 Married filing jointly                   □ B. Tax software 2005 2006 Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Tax software 2005 2006 Married filing separately and lived with your spouse at any time during the  year             1. Tax software 2005 2006 Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any IRA deduction, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, any social security benefits from Form SSA-1099 or RRB-1099, or any exclusion of interest from savings bonds to be reported on Form 8815. Tax software 2005 2006 ) 1. Tax software 2005 2006 89,500 2. Tax software 2005 2006 Deduction(s) from line 7 of Worksheet(s) 2 2. Tax software 2005 2006 4,980 3. Tax software 2005 2006 Subtract line 2 from line 1 3. Tax software 2005 2006 84,520 4. Tax software 2005 2006 Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Tax software 2005 2006 12,000 5. Tax software 2005 2006 Enter one-half of line 4 5. Tax software 2005 2006 6,000 6. Tax software 2005 2006 Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Tax software 2005 2006 S. Tax software 2005 2006 possessions, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 6. Tax software 2005 2006 0 7. Tax software 2005 2006 Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Tax software 2005 2006 0 8. Tax software 2005 2006 Add lines 3, 5, 6, and 7 8. Tax software 2005 2006 90,520 9. Tax software 2005 2006 Enter the amount listed below for your filing status. Tax software 2005 2006 $32,000 if you checked box A above. Tax software 2005 2006 $25,000 if you checked box B above. Tax software 2005 2006 $0 if you checked box C above. Tax software 2005 2006 9. Tax software 2005 2006 32,000 10. Tax software 2005 2006 Subtract line 9 from line 8. Tax software 2005 2006 If zero or less, enter -0- on this line. Tax software 2005 2006 10. Tax software 2005 2006 58,520 11. Tax software 2005 2006 If line 10 is zero, stop here. Tax software 2005 2006 None of your social security benefits are taxable. Tax software 2005 2006  If line 10 is more than zero, enter the amount listed below for your filing status. Tax software 2005 2006 $12,000 if you checked box A above. Tax software 2005 2006 $9,000 if you checked box B above. Tax software 2005 2006 $0 if you checked box C above. Tax software 2005 2006 11. Tax software 2005 2006 12,000 12. Tax software 2005 2006 Subtract line 11 from line 10. Tax software 2005 2006 If zero or less, enter -0- 12. Tax software 2005 2006 46,520 13. Tax software 2005 2006 Enter the smaller of line 10 or line 11 13. Tax software 2005 2006 12,000 14. Tax software 2005 2006 Enter one-half of line 13 . Tax software 2005 2006 14. Tax software 2005 2006 6,000 15. Tax software 2005 2006 Enter the smaller of line 5 or line 14 15. Tax software 2005 2006 6,000 16. Tax software 2005 2006 Multiply line 12 by . Tax software 2005 2006 85. Tax software 2005 2006 If line 12 is zero, enter -0- 16. Tax software 2005 2006 39,542 17. Tax software 2005 2006 Add lines 15 and 16 17. Tax software 2005 2006 45,542 18. Tax software 2005 2006 Multiply line 4 by . Tax software 2005 2006 85 18. Tax software 2005 2006 10,200 19. Tax software 2005 2006 Taxable social security benefits. Tax software 2005 2006 Enter the smaller of line 17 or line 18 19. Tax software 2005 2006 10,200 Appendix C. Tax software 2005 2006 Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. Tax software 2005 2006 4 28 55. Tax software 2005 2006 3 1 81. Tax software 2005 2006 6 29 54. Tax software 2005 2006 3 2 80. Tax software 2005 2006 6 30 53. Tax software 2005 2006 3 3 79. Tax software 2005 2006 7 31 52. Tax software 2005 2006 4 4 78. Tax software 2005 2006 7 32 51. Tax software 2005 2006 4 5 77. Tax software 2005 2006 7 33 50. Tax software 2005 2006 4 6 76. Tax software 2005 2006 7 34 49. Tax software 2005 2006 4 7 75. Tax software 2005 2006 8 35 48. Tax software 2005 2006 5 8 74. Tax software 2005 2006 8 36 47. Tax software 2005 2006 5 9 73. Tax software 2005 2006 8 37 46. Tax software 2005 2006 5 10 72. Tax software 2005 2006 8 38 45. Tax software 2005 2006 6 11 71. Tax software 2005 2006 8 39 44. Tax software 2005 2006 6 12 70. Tax software 2005 2006 8 40 43. Tax software 2005 2006 6 13 69. Tax software 2005 2006 9 41 42. Tax software 2005 2006 7 14 68. Tax software 2005 2006 9 42 41. Tax software 2005 2006 7 15 67. Tax software 2005 2006 9 43 40. Tax software 2005 2006 7 16 66. Tax software 2005 2006 9 44 39. Tax software 2005 2006 8 17 66. Tax software 2005 2006 0 45 38. Tax software 2005 2006 8 18 65. Tax software 2005 2006 0 46 37. Tax software 2005 2006 9 19 64. Tax software 2005 2006 0 47 37. Tax software 2005 2006 0 20 63. Tax software 2005 2006 0 48 36. Tax software 2005 2006 0 21 62. Tax software 2005 2006 1 49 35. Tax software 2005 2006 1 22 61. Tax software 2005 2006 1 50 34. Tax software 2005 2006 2 23 60. Tax software 2005 2006 1 51 33. Tax software 2005 2006 3 24 59. Tax software 2005 2006 1 52 32. Tax software 2005 2006 3 25 58. Tax software 2005 2006 2 53 31. Tax software 2005 2006 4 26 57. Tax software 2005 2006 2 54 30. Tax software 2005 2006 5 27 56. Tax software 2005 2006 2 55 29. Tax software 2005 2006 6 Appendix C. Tax software 2005 2006 (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. Tax software 2005 2006 7 84 8. Tax software 2005 2006 1 57 27. Tax software 2005 2006 9 85 7. Tax software 2005 2006 6 58 27. Tax software 2005 2006 0 86 7. Tax software 2005 2006 1 59 26. Tax software 2005 2006 1 87 6. Tax software 2005 2006 7 60 25. Tax software 2005 2006 2 88 6. Tax software 2005 2006 3 61 24. Tax software 2005 2006 4 89 5. Tax software 2005 2006 9 62 23. Tax software 2005 2006 5 90 5. Tax software 2005 2006 5 63 22. Tax software 2005 2006 7 91 5. Tax software 2005 2006 2 64 21. Tax software 2005 2006 8 92 4. Tax software 2005 2006 9 65 21. Tax software 2005 2006 0 93 4. Tax software 2005 2006 6 66 20. Tax software 2005 2006 2 94 4. Tax software 2005 2006 3 67 19. Tax software 2005 2006 4 95 4. Tax software 2005 2006 1 68 18. Tax software 2005 2006 6 96 3. Tax software 2005 2006 8 69 17. Tax software 2005 2006 8 97 3. Tax software 2005 2006 6 70 17. Tax software 2005 2006 0 98 3. Tax software 2005 2006 4 71 16. Tax software 2005 2006 3 99 3. Tax software 2005 2006 1 72 15. Tax software 2005 2006 5 100 2. Tax software 2005 2006 9 73 14. Tax software 2005 2006 8 101 2. Tax software 2005 2006 7 74 14. Tax software 2005 2006 1 102 2. Tax software 2005 2006 5 75 13. Tax software 2005 2006 4 103 2. Tax software 2005 2006 3 76 12. Tax software 2005 2006 7 104 2. Tax software 2005 2006 1 77 12. Tax software 2005 2006 1 105 1. Tax software 2005 2006 9 78 11. Tax software 2005 2006 4 106 1. Tax software 2005 2006 7 79 10. Tax software 2005 2006 8 107 1. Tax software 2005 2006 5 80 10. Tax software 2005 2006 2 108 1. Tax software 2005 2006 4 81 9. Tax software 2005 2006 7 109 1. Tax software 2005 2006 2 82 9. Tax software 2005 2006 1 110 1. Tax software 2005 2006 1 83 8. Tax software 2005 2006 6 111 and over 1. Tax software 2005 2006 0 Appendix C. Tax software 2005 2006 Life Expectancy Tables (Continued) Table II (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 20 70. Tax software 2005 2006 1 69. Tax software 2005 2006 6 69. Tax software 2005 2006 1 68. Tax software 2005 2006 7 68. Tax software 2005 2006 3 67. Tax software 2005 2006 9 67. Tax software 2005 2006 5 67. Tax software 2005 2006 2 66. Tax software 2005 2006 9 66. Tax software 2005 2006 6 21 69. Tax software 2005 2006 6 69. Tax software 2005 2006 1 68. Tax software 2005 2006 6 68. Tax software 2005 2006 2 67. Tax software 2005 2006 7 67. Tax software 2005 2006 3 66. Tax software 2005 2006 9 66. Tax software 2005 2006 6 66. Tax software 2005 2006 2 65. Tax software 2005 2006 9 22 69. Tax software 2005 2006 1 68. Tax software 2005 2006 6 68. Tax software 2005 2006 1 67. Tax software 2005 2006 6 67. Tax software 2005 2006 2 66. Tax software 2005 2006 7 66. Tax software 2005 2006 3 65. Tax software 2005 2006 9 65. Tax software 2005 2006 6 65. Tax software 2005 2006 2 23 68. Tax software 2005 2006 7 68. Tax software 2005 2006 2 67. Tax software 2005 2006 6 67. Tax software 2005 2006 1 66. Tax software 2005 2006 6 66. Tax software 2005 2006 2 65. Tax software 2005 2006 7 65. Tax software 2005 2006 3 64. Tax software 2005 2006 9 64. Tax software 2005 2006 6 24 68. Tax software 2005 2006 3 67. Tax software 2005 2006 7 67. Tax software 2005 2006 2 66. Tax software 2005 2006 6 66. Tax software 2005 2006 1 65. Tax software 2005 2006 6 65. Tax software 2005 2006 2 64. Tax software 2005 2006 7 64. Tax software 2005 2006 3 63. Tax software 2005 2006 9 25 67. Tax software 2005 2006 9 67. Tax software 2005 2006 3 66. Tax software 2005 2006 7 66. Tax software 2005 2006 2 65. Tax software 2005 2006 6 65. Tax software 2005 2006 1 64. Tax software 2005 2006 6 64. Tax software 2005 2006 2 63. Tax software 2005 2006 7 63. Tax software 2005 2006 3 26 67. Tax software 2005 2006 5 66. Tax software 2005 2006 9 66. Tax software 2005 2006 3 65. Tax software 2005 2006 7 65. Tax software 2005 2006 2 64. Tax software 2005 2006 6 64. Tax software 2005 2006 1 63. Tax software 2005 2006 6 63. Tax software 2005 2006 2 62. Tax software 2005 2006 8 27 67. Tax software 2005 2006 2 66. Tax software 2005 2006 6 65. Tax software 2005 2006 9 65. Tax software 2005 2006 3 64. Tax software 2005 2006 7 64. Tax software 2005 2006 2 63. Tax software 2005 2006 6 63. Tax software 2005 2006 1 62. Tax software 2005 2006 7 62. Tax software 2005 2006 2 28 66. Tax software 2005 2006 9 66. Tax software 2005 2006 2 65. Tax software 2005 2006 6 64. Tax software 2005 2006 9 64. Tax software 2005 2006 3 63. Tax software 2005 2006 7 63. Tax software 2005 2006 2 62. Tax software 2005 2006 7 62. Tax software 2005 2006 1 61. Tax software 2005 2006 7 29 66. Tax software 2005 2006 6 65. Tax software 2005 2006 9 65. Tax software 2005 2006 2 64. Tax software 2005 2006 6 63. Tax software 2005 2006 9 63. Tax software 2005 2006 3 62. Tax software 2005 2006 8 62. Tax software 2005 2006 2 61. Tax software 2005 2006 7 61. Tax software 2005 2006 2 30 66. Tax software 2005 2006 3 65. Tax software 2005 2006 6 64. Tax software 2005 2006 9 64. Tax software 2005 2006 2 63. Tax software 2005 2006 6 62. Tax software 2005 2006 9 62. Tax software 2005 2006 3 61. Tax software 2005 2006 8 61. Tax software 2005 2006 2 60. Tax software 2005 2006 7 31 66. Tax software 2005 2006 1 65. Tax software 2005 2006 3 64. Tax software 2005 2006 6 63. Tax software 2005 2006 9 63. Tax software 2005 2006 2 62. Tax software 2005 2006 6 62. Tax software 2005 2006 0 61. Tax software 2005 2006 4 60. Tax software 2005 2006 8 60. Tax software 2005 2006 2 32 65. Tax software 2005 2006 8 65. Tax software 2005 2006 1 64. Tax software 2005 2006 3 63. Tax software 2005 2006 6 62. Tax software 2005 2006 9 62. Tax software 2005 2006 2 61. Tax software 2005 2006 6 61. Tax software 2005 2006 0 60. Tax software 2005 2006 4 59. Tax software 2005 2006 8 33 65. Tax software 2005 2006 6 64. Tax software 2005 2006 8 64. Tax software 2005 2006 1 63. Tax software 2005 2006 3 62. Tax software 2005 2006 6 61. Tax software 2005 2006 9 61. Tax software 2005 2006 3 60. Tax software 2005 2006 6 60. Tax software 2005 2006 0 59. Tax software 2005 2006 4 34 65. Tax software 2005 2006 4 64. Tax software 2005 2006 6 63. Tax software 2005 2006 8 63. Tax software 2005 2006 1 62. Tax software 2005 2006 3 61. Tax software 2005 2006 6 60. Tax software 2005 2006 9 60. Tax software 2005 2006 3 59. Tax software 2005 2006 6 59. Tax software 2005 2006 0 35 65. Tax software 2005 2006 2 64. Tax software 2005 2006 4 63. Tax software 2005 2006 6 62. Tax software 2005 2006 8 62. Tax software 2005 2006 1 61. Tax software 2005 2006 4 60. Tax software 2005 2006 6 59. Tax software 2005 2006 9 59. Tax software 2005 2006 3 58. Tax software 2005 2006 6 36 65. Tax software 2005 2006 0 64. Tax software 2005 2006 2 63. Tax software 2005 2006 4 62. Tax software 2005 2006 6 61. Tax software 2005 2006 9 61. Tax software 2005 2006 1 60. Tax software 2005 2006 4 59. Tax software 2005 2006 6 59. Tax software 2005 2006 0 58. Tax software 2005 2006 3 37 64. Tax software 2005 2006 9 64. Tax software 2005 2006 0 63. Tax software 2005 2006 2 62. Tax software 2005 2006 4 61. Tax software 2005 2006 6 60. Tax software 2005 2006 9 60. Tax software 2005 2006 1 59. Tax software 2005 2006 4 58. Tax software 2005 2006 7 58. Tax software 2005 2006 0 38 64. Tax software 2005 2006 7 63. Tax software 2005 2006 9 63. Tax software 2005 2006 0 62. Tax software 2005 2006 2 61. Tax software 2005 2006 4 60. Tax software 2005 2006 6 59. Tax software 2005 2006 9 59. Tax software 2005 2006 1 58. Tax software 2005 2006 4 57. Tax software 2005 2006 7 39 64. Tax software 2005 2006 6 63. Tax software 2005 2006 7 62. Tax software 2005 2006 9 62. Tax software 2005 2006 1 61. Tax software 2005 2006 2 60. Tax software 2005 2006 4 59. Tax software 2005 2006 6 58. Tax software 2005 2006 9 58. Tax software 2005 2006 1 57. Tax software 2005 2006 4 40 64. Tax software 2005 2006 4 63. Tax software 2005 2006 6 62. Tax software 2005 2006 7 61. Tax software 2005 2006 9 61. Tax software 2005 2006 1 60. Tax software 2005 2006 2 59. Tax software 2005 2006 4 58. Tax software 2005 2006 7 57. Tax software 2005 2006 9 57. Tax software 2005 2006 1 41 64. Tax software 2005 2006 3 63. Tax software 2005 2006 5 62. Tax software 2005 2006 6 61. Tax software 2005 2006 7 60. Tax software 2005 2006 9 60. Tax software 2005 2006 1 59. Tax software 2005 2006 3 58. Tax software 2005 2006 5 57. Tax software 2005 2006 7 56. Tax software 2005 2006 9 42 64. Tax software 2005 2006 2 63. Tax software 2005 2006 3 62. Tax software 2005 2006 5 61. Tax software 2005 2006 6 60. Tax software 2005 2006 8 59. Tax software 2005 2006 9 59. Tax software 2005 2006 1 58. Tax software 2005 2006 3 57. Tax software 2005 2006 5 56. Tax software 2005 2006 7 43 64. Tax software 2005 2006 1 63. Tax software 2005 2006 2 62. Tax software 2005 2006 4 61. Tax software 2005 2006 5 60. Tax software 2005 2006 6 59. Tax software 2005 2006 8 58. Tax software 2005 2006 9 58. Tax software 2005 2006 1 57. Tax software 2005 2006 3 56. Tax software 2005 2006 5 44 64. Tax software 2005 2006 0 63. Tax software 2005 2006 1 62. Tax software 2005 2006 2 61. Tax software 2005 2006 4 60. Tax software 2005 2006 5 59. Tax software 2005 2006 6 58. Tax software 2005 2006 8 57. Tax software 2005 2006 9 57. Tax software 2005 2006 1 56. Tax software 2005 2006 3 45 64. Tax software 2005 2006 0 63. Tax software 2005 2006 0 62. Tax software 2005 2006 2 61. Tax software 2005 2006 3 60. Tax software 2005 2006 4 59. Tax software 2005 2006 5 58. Tax software 2005 2006 6 57. Tax software 2005 2006 8 56. Tax software 2005 2006 9 56. Tax software 2005 2006 1 46 63. Tax software 2005 2006 9 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 2 60. Tax software 2005 2006 3 59. Tax software 2005 2006 4 58. Tax software 2005 2006 5 57. Tax software 2005 2006 7 56. Tax software 2005 2006 8 56. Tax software 2005 2006 0 47 63. Tax software 2005 2006 8 62. Tax software 2005 2006 9 62. Tax software 2005 2006 0 61. Tax software 2005 2006 1 60. Tax software 2005 2006 2 59. Tax software 2005 2006 3 58. Tax software 2005 2006 4 57. Tax software 2005 2006 5 56. Tax software 2005 2006 7 55. Tax software 2005 2006 8 48 63. Tax software 2005 2006 7 62. Tax software 2005 2006 8 61. Tax software 2005 2006 9 61. Tax software 2005 2006 0 60. Tax software 2005 2006 1 59. Tax software 2005 2006 2 58. Tax software 2005 2006 3 57. Tax software 2005 2006 4 56. Tax software 2005 2006 5 55. Tax software 2005 2006 7 49 63. Tax software 2005 2006 7 62. Tax software 2005 2006 8 61. Tax software 2005 2006 8 60. Tax software 2005 2006 9 60. Tax software 2005 2006 0 59. Tax software 2005 2006 1 58. Tax software 2005 2006 2 57. Tax software 2005 2006 3 56. Tax software 2005 2006 4 55. Tax software 2005 2006 6 50 63. Tax software 2005 2006 6 62. Tax software 2005 2006 7 61. Tax software 2005 2006 8 60. Tax software 2005 2006 8 59. Tax software 2005 2006 9 59. Tax software 2005 2006 0 58. Tax software 2005 2006 1 57. Tax software 2005 2006 2 56. Tax software 2005 2006 3 55. Tax software 2005 2006 4 51 63. Tax software 2005 2006 6 62. Tax software 2005 2006 6 61. Tax software 2005 2006 7 60. Tax software 2005 2006 8 59. Tax software 2005 2006 9 58. Tax software 2005 2006 9 58. Tax software 2005 2006 0 57. Tax software 2005 2006 1 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 52 63. Tax software 2005 2006 5 62. Tax software 2005 2006 6 61. Tax software 2005 2006 7 60. Tax software 2005 2006 7 59. Tax software 2005 2006 8 58. Tax software 2005 2006 9 58. Tax software 2005 2006 0 57. Tax software 2005 2006 1 56. Tax software 2005 2006 1 55. Tax software 2005 2006 2 53 63. Tax software 2005 2006 5 62. Tax software 2005 2006 5 61. Tax software 2005 2006 6 60. Tax software 2005 2006 7 59. Tax software 2005 2006 7 58. Tax software 2005 2006 8 57. Tax software 2005 2006 9 57. Tax software 2005 2006 0 56. Tax software 2005 2006 1 55. Tax software 2005 2006 2 54 63. Tax software 2005 2006 5 62. Tax software 2005 2006 5 61. Tax software 2005 2006 6 60. Tax software 2005 2006 6 59. Tax software 2005 2006 7 58. Tax software 2005 2006 8 57. Tax software 2005 2006 8 56. Tax software 2005 2006 9 56. Tax software 2005 2006 0 55. Tax software 2005 2006 1 55 63. Tax software 2005 2006 4 62. Tax software 2005 2006 5 61. Tax software 2005 2006 5 60. Tax software 2005 2006 6 59. Tax software 2005 2006 6 58. Tax software 2005 2006 7 57. Tax software 2005 2006 8 56. Tax software 2005 2006 8 55. Tax software 2005 2006 9 55. Tax software 2005 2006 0 56 63. Tax software 2005 2006 4 62. Tax software 2005 2006 4 61. Tax software 2005 2006 5 60. Tax software 2005 2006 5 59. Tax software 2005 2006 6 58. Tax software 2005 2006 7 57. Tax software 2005 2006 7 56. Tax software 2005 2006 8 55. Tax software 2005 2006 9 54. Tax software 2005 2006 9 57 63. Tax software 2005 2006 4 62. Tax software 2005 2006 4 61. Tax software 2005 2006 5 60. Tax software 2005 2006 5 59. Tax software 2005 2006 6 58. Tax software 2005 2006 6 57. Tax software 2005 2006 7 56. Tax software 2005 2006 7 55. Tax software 2005 2006 8 54. Tax software 2005 2006 9 58 63. Tax software 2005 2006 3 62. Tax software 2005 2006 4 61. Tax software 2005 2006 4 60. Tax software 2005 2006 5 59. Tax software 2005 2006 5 58. Tax software 2005 2006 6 57. Tax software 2005 2006 6 56. Tax software 2005 2006 7 55. Tax software 2005 2006 8 54. Tax software 2005 2006 8 59 63. Tax software 2005 2006 3 62. Tax software 2005 2006 3 61. Tax software 2005 2006 4 60. Tax software 2005 2006 4 59. Tax software 2005 2006 5 58. Tax software 2005 2006 5 57. Tax software 2005 2006 6 56. Tax software 2005 2006 7 55. Tax software 2005 2006 7 54. Tax software 2005 2006 8 Appendix C. Tax software 2005 2006 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 60 63. Tax software 2005 2006 3 62. Tax software 2005 2006 3 61. Tax software 2005 2006 4 60. Tax software 2005 2006 4 59. Tax software 2005 2006 5 58. Tax software 2005 2006 5 57. Tax software 2005 2006 6 56. Tax software 2005 2006 6 55. Tax software 2005 2006 7 54. Tax software 2005 2006 7 61 63. Tax software 2005 2006 3 62. Tax software 2005 2006 3 61. Tax software 2005 2006 3 60. Tax software 2005 2006 4 59. Tax software 2005 2006 4 58. Tax software 2005 2006 5 57. Tax software 2005 2006 5 56. Tax software 2005 2006 6 55. Tax software 2005 2006 6 54. Tax software 2005 2006 7 62 63. Tax software 2005 2006 2 62. Tax software 2005 2006 3 61. Tax software 2005 2006 3 60. Tax software 2005 2006 4 59. Tax software 2005 2006 4 58. Tax software 2005 2006 4 57. Tax software 2005 2006 5 56. Tax software 2005 2006 5 55. Tax software 2005 2006 6 54. Tax software 2005 2006 7 63 63. Tax software 2005 2006 2 62. Tax software 2005 2006 3 61. Tax software 2005 2006 3 60. Tax software 2005 2006 3 59. Tax software 2005 2006 4 58. Tax software 2005 2006 4 57. Tax software 2005 2006 5 56. Tax software 2005 2006 5 55. Tax software 2005 2006 6 54. Tax software 2005 2006 6 64 63. Tax software 2005 2006 2 62. Tax software 2005 2006 2 61. Tax software 2005 2006 3 60. Tax software 2005 2006 3 59. Tax software 2005 2006 4 58. Tax software 2005 2006 4 57. Tax software 2005 2006 4 56. Tax software 2005 2006 5 55. Tax software 2005 2006 5 54. Tax software 2005 2006 6 65 63. Tax software 2005 2006 2 62. Tax software 2005 2006 2 61. Tax software 2005 2006 3 60. Tax software 2005 2006 3 59. Tax software 2005 2006 3 58. Tax software 2005 2006 4 57. Tax software 2005 2006 4 56. Tax software 2005 2006 5 55. Tax software 2005 2006 5 54. Tax software 2005 2006 6 66 63. Tax software 2005 2006 2 62. Tax software 2005 2006 2 61. Tax software 2005 2006 2 60. Tax software 2005 2006 3 59. Tax software 2005 2006 3 58. Tax software 2005 2006 4 57. Tax software 2005 2006 4 56. Tax software 2005 2006 4 55. Tax software 2005 2006 5 54. Tax software 2005 2006 5 67 63. Tax software 2005 2006 2 62. Tax software 2005 2006 2 61. Tax software 2005 2006 2 60. Tax software 2005 2006 3 59. Tax software 2005 2006 3 58. Tax software 2005 2006 3 57. Tax software 2005 2006 4 56. Tax software 2005 2006 4 55. Tax software 2005 2006 5 54. Tax software 2005 2006 5 68 63. Tax software 2005 2006 1 62. Tax software 2005 2006 2 61. Tax software 2005 2006 2 60. Tax software 2005 2006 2 59. Tax software 2005 2006 3 58. Tax software 2005 2006 3 57. Tax software 2005 2006 4 56. Tax software 2005 2006 4 55. Tax software 2005 2006 4 54. Tax software 2005 2006 5 69 63. Tax software 2005 2006 1 62. Tax software 2005 2006 2 61. Tax software 2005 2006 2 60. Tax software 2005 2006 2 59. Tax software 2005 2006 3 58. Tax software 2005 2006 3 57. Tax software 2005 2006 3 56. Tax software 2005 2006 4 55. Tax software 2005 2006 4 54. Tax software 2005 2006 5 70 63. Tax software 2005 2006 1 62. Tax software 2005 2006 2 61. Tax software 2005 2006 2 60. Tax software 2005 2006 2 59. Tax software 2005 2006 3 58. Tax software 2005 2006 3 57. Tax software 2005 2006 3 56. Tax software 2005 2006 4 55. Tax software 2005 2006 4 54. Tax software 2005 2006 4 71 63. Tax software 2005 2006 1 62. Tax software 2005 2006 1 61. Tax software 2005 2006 2 60. Tax software 2005 2006 2 59. Tax software 2005 2006 2 58. Tax software 2005 2006 3 57. Tax software 2005 2006 3 56. Tax software 2005 2006 4 55. Tax software 2005 2006 4 54. Tax software 2005 2006 4 72 63. Tax software 2005 2006 1 62. Tax software 2005 2006 1 61. Tax software 2005 2006 2 60. Tax software 2005 2006 2 59. Tax software 2005 2006 2 58. Tax software 2005 2006 3 57. Tax software 2005 2006 3 56. Tax software 2005 2006 3 55. Tax software 2005 2006 4 54. Tax software 2005 2006 4 73 63. Tax software 2005 2006 1 62. Tax software 2005 2006 1 61. Tax software 2005 2006 2 60. Tax software 2005 2006 2 59. Tax software 2005 2006 2 58. Tax software 2005 2006 3 57. Tax software 2005 2006 3 56. Tax software 2005 2006 3 55. Tax software 2005 2006 4 54. Tax software 2005 2006 4 74 63. Tax software 2005 2006 1 62. Tax software 2005 2006 1 61. Tax software 2005 2006 2 60. Tax software 2005 2006 2 59. Tax software 2005 2006 2 58. Tax software 2005 2006 2 57. Tax software 2005 2006 3 56. Tax software 2005 2006 3 55. Tax software 2005 2006 4 54. Tax software 2005 2006 4 75 63. Tax software 2005 2006 1 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 2 59. Tax software 2005 2006 2 58. Tax software 2005 2006 2 57. Tax software 2005 2006 3 56. Tax software 2005 2006 3 55. Tax software 2005 2006 3 54. Tax software 2005 2006 4 76 63. Tax software 2005 2006 1 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 2 59. Tax software 2005 2006 2 58. Tax software 2005 2006 2 57. Tax software 2005 2006 3 56. Tax software 2005 2006 3 55. Tax software 2005 2006 3 54. Tax software 2005 2006 4 77 63. Tax software 2005 2006 1 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 2 59. Tax software 2005 2006 2 58. Tax software 2005 2006 2 57. Tax software 2005 2006 3 56. Tax software 2005 2006 3 55. Tax software 2005 2006 3 54. Tax software 2005 2006 4 78 63. Tax software 2005 2006 1 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 2 59. Tax software 2005 2006 2 58. Tax software 2005 2006 2 57. Tax software 2005 2006 3 56. Tax software 2005 2006 3 55. Tax software 2005 2006 3 54. Tax software 2005 2006 4 79 63. Tax software 2005 2006 1 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 2 59. Tax software 2005 2006 2 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 3 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 80 63. Tax software 2005 2006 1 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 2 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 3 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 81 63. Tax software 2005 2006 1 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 2 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 3 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 82 63. Tax software 2005 2006 1 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 2 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 3 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 83 63. Tax software 2005 2006 1 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 2 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 3 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 84 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 2 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 3 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 85 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 2 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 3 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 86 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 2 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 87 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 2 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 88 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 2 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 89 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 1 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 90 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 1 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 91 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 1 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 92 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 1 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 93 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 1 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 94 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 1 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 95 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 1 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 96 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 1 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 97 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 1 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 98 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 1 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 99 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 1 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 Appendix C. Tax software 2005 2006 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 100 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 1 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 101 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 1 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 102 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 1 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 103 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 1 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 104 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 1 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 105 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 1 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 106 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 1 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 107 63. Tax software 2005 2006 0 62. 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Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 111 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 1 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 112 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 1 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 113 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 1 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 114 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 1 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 115+ 63. Tax software 2005 2006 0 62. Tax software 2005 2006 1 61. Tax software 2005 2006 1 60. Tax software 2005 2006 1 59. Tax software 2005 2006 1 58. Tax software 2005 2006 2 57. Tax software 2005 2006 2 56. Tax software 2005 2006 2 55. Tax software 2005 2006 3 54. Tax software 2005 2006 3 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 30 60. Tax software 2005 2006 2 59. Tax software 2005 2006 7 59. Tax software 2005 2006 2 58. Tax software 2005 2006 8 58. Tax software 2005 2006 4 58. Tax software 2005 2006 0 57. Tax software 2005 2006 6 57. Tax software 2005 2006 3 57. Tax software 2005 2006 0 56. Tax software 2005 2006 7 31 59. Tax software 2005 2006 7 59. Tax software 2005 2006 2 58. Tax software 2005 2006 7 58. Tax software 2005 2006 2 57. Tax software 2005 2006 8 57. Tax software 2005 2006 4 57. Tax software 2005 2006 0 56. Tax software 2005 2006 6 56. Tax software 2005 2006 3 56. Tax software 2005 2006 0 32 59. Tax software 2005 2006 2 58. Tax software 2005 2006 7 58. Tax software 2005 2006 2 57. Tax software 2005 2006 7 57. Tax software 2005 2006 2 56. Tax software 2005 2006 8 56. Tax software 2005 2006 4 56. Tax software 2005 2006 0 55. Tax software 2005 2006 6 55. Tax software 2005 2006 3 33 58. Tax software 2005 2006 8 58. Tax software 2005 2006 2 57. Tax software 2005 2006 7 57. Tax software 2005 2006 2 56. Tax software 2005 2006 7 56. Tax software 2005 2006 2 55. Tax software 2005 2006 8 55. Tax software 2005 2006 4 55. Tax software 2005 2006 0 54. Tax software 2005 2006 7 34 58. Tax software 2005 2006 4 57. Tax software 2005 2006 8 57. Tax software 2005 2006 2 56. Tax software 2005 2006 7 56. Tax software 2005 2006 2 55. Tax software 2005 2006 7 55. Tax software 2005 2006 3 54. Tax software 2005 2006 8 54. Tax software 2005 2006 4 54. Tax software 2005 2006 0 35 58. Tax software 2005 2006 0 57. Tax software 2005 2006 4 56. Tax software 2005 2006 8 56. Tax software 2005 2006 2 55. Tax software 2005 2006 7 55. Tax software 2005 2006 2 54. Tax software 2005 2006 7 54. Tax software 2005 2006 3 53. Tax software 2005 2006 8 53. Tax software 2005 2006 4 36 57. Tax software 2005 2006 6 57. Tax software 2005 2006 0 56. Tax software 2005 2006 4 55. Tax software 2005 2006 8 55. Tax software 2005 2006 3 54. Tax software 2005 2006 7 54. Tax software 2005 2006 2 53. Tax software 2005 2006 7 53. Tax software 2005 2006 3 52. Tax software 2005 2006 8 37 57. Tax software 2005 2006 3 56. Tax software 2005 2006 6 56. Tax software 2005 2006 0 55. Tax software 2005 2006 4 54. Tax software 2005 2006 8 54. Tax software 2005 2006 3 53. Tax software 2005 2006 7 53. Tax software 2005 2006 2 52. Tax software 2005 2006 7 52. Tax software 2005 2006 3 38 57. Tax software 2005 2006 0 56. Tax software 2005 2006 3 55. Tax software 2005 2006 6 55. Tax software 2005 2006 0 54. Tax software 2005 2006 4 53. Tax software 2005 2006 8 53. Tax software 2005 2006 3 52. Tax software 2005 2006 7 52. Tax software 2005 2006 2 51. Tax software 2005 2006 7 39 56. Tax software 2005 2006 7 56. Tax software 2005 2006 0 55. Tax software 2005 2006 3 54. Tax software 2005 2006 7 54. Tax software 2005 2006 0 53. Tax software 2005 2006 4 52. Tax software 2005 2006 8 52. Tax software 2005 2006 3 51. Tax software 2005 2006 7 51. Tax software 2005 2006 2 40 56. Tax software 2005 2006 4 55. Tax software 2005 2006 7 55. Tax software 2005 2006 0 54. Tax software 2005 2006 3 53. Tax software 2005 2006 7 53. Tax software 2005 2006 0 52. Tax software 2005 2006 4 51. Tax software 2005 2006 8 51. Tax software 2005 2006 3 50. Tax software 2005 2006 8 41 56. Tax software 2005 2006 1 55. Tax software 2005 2006 4 54. Tax software 2005 2006 7 54. Tax software 2005 2006 0 53. Tax software 2005 2006 3 52. Tax software 2005 2006 7 52. Tax software 2005 2006 0 51. Tax software 2005 2006 4 50. Tax software 2005 2006 9 50. Tax software 2005 2006 3 42 55. Tax software 2005 2006 9 55. Tax software 2005 2006 2 54. Tax software 2005 2006 4 53. Tax software 2005 2006 7 53. Tax software 2005 2006 0 52. Tax software 2005 2006 3 51. Tax software 2005 2006 7 51. Tax software 2005 2006 1 50. Tax software 2005 2006 4 49. Tax software 2005 2006 9 43 55. Tax software 2005 2006 7 54. Tax software 2005 2006 9 54. Tax software 2005 2006 2 53. Tax software 2005 2006 4 52. Tax software 2005 2006 7 52. Tax software 2005 2006 0 51. Tax software 2005 2006 3 50. Tax software 2005 2006 7 50. Tax software 2005 2006 1 49. Tax software 2005 2006 5 44 55. Tax software 2005 2006 5 54. Tax software 2005 2006 7 53. Tax software 2005 2006 9 53. Tax software 2005 2006 2 52. Tax software 2005 2006 4 51. Tax software 2005 2006 7 51. Tax software 2005 2006 0 50. Tax software 2005 2006 4 49. Tax software 2005 2006 7 49. Tax software 2005 2006 1 45 55. Tax software 2005 2006 3 54. Tax software 2005 2006 5 53. Tax software 2005 2006 7 52. Tax software 2005 2006 9 52. Tax software 2005 2006 2 51. Tax software 2005 2006 5 50. Tax software 2005 2006 7 50. Tax software 2005 2006 0 49. Tax software 2005 2006 4 48. Tax software 2005 2006 7 46 55. Tax software 2005 2006 1 54. Tax software 2005 2006 3 53. Tax software 2005 2006 5 52. Tax software 2005 2006 7 52. Tax software 2005 2006 0 51. Tax software 2005 2006 2 50. Tax software 2005 2006 5 49. Tax software 2005 2006 8 49. Tax software 2005 2006 1 48. Tax software 2005 2006 4 47 55. Tax software 2005 2006 0 54. Tax software 2005 2006 1 53. Tax software 2005 2006 3 52. Tax software 2005 2006 5 51. Tax software 2005 2006 7 51. Tax software 2005 2006 0 50. Tax software 2005 2006 2 49. Tax software 2005 2006 5 48. Tax software 2005 2006 8 48. Tax software 2005 2006 1 48 54. Tax software 2005 2006 8 54. Tax software 2005 2006 0 53. Tax software 2005 2006 2 52. Tax software 2005 2006 3 51. Tax software 2005 2006 5 50. Tax software 2005 2006 8 50. Tax software 2005 2006 0 49. Tax software 2005 2006 2 48. Tax software 2005 2006 5 47. Tax software 2005 2006 8 Appendix C. Tax software 2005 2006 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 49 54. Tax software 2005 2006 7 53. Tax software 2005 2006 8 53. Tax software 2005 2006 0 52. Tax software 2005 2006 2 51. Tax software 2005 2006 4 50. Tax software 2005 2006 6 49. Tax software 2005 2006 8 49. Tax software 2005 2006 0 48. Tax software 2005 2006 2 47. Tax software 2005 2006 5 50 54. Tax software 2005 2006 6 53. Tax software 2005 2006 7 52. Tax software 2005 2006 9 52. Tax software 2005 2006 0 51. Tax software 2005 2006 2 50. Tax software 2005 2006 4 49. Tax software 2005 2006 6 48. Tax software 2005 2006 8 48. Tax software 2005 2006 0 47. Tax software 2005 2006 3 51 54. Tax software 2005 2006 5 53. Tax software 2005 2006 6 52. Tax software 2005 2006 7 51. Tax software 2005 2006 9 51. Tax software 2005 2006 0 50. Tax software 2005 2006 2 49. Tax software 2005 2006 4 48. Tax software 2005 2006 6 47. Tax software 2005 2006 8 47. Tax software 2005 2006 0 52 54. Tax software 2005 2006 4 53. Tax software 2005 2006 5 52. Tax software 2005 2006 6 51. Tax software 2005 2006 7 50. Tax software 2005 2006 9 50. Tax software 2005 2006 0 49. Tax software 2005 2006 2 48. Tax software 2005 2006 4 47. Tax software 2005 2006 6 46. Tax software 2005 2006 8 53 54. Tax software 2005 2006 3 53. Tax software 2005 2006 4 52. Tax software 2005 2006 5 51. Tax software 2005 2006 6 50. Tax software 2005 2006 8 49. Tax software 2005 2006 9 49. Tax software 2005 2006 1 48. Tax software 2005 2006 2 47. Tax software 2005 2006 4 46. Tax software 2005 2006 6 54 54. Tax software 2005 2006 2 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 5 50. Tax software 2005 2006 6 49. Tax software 2005 2006 8 48. Tax software 2005 2006 9 48. Tax software 2005 2006 1 47. Tax software 2005 2006 2 46. Tax software 2005 2006 4 55 54. Tax software 2005 2006 1 53. Tax software 2005 2006 2 52. Tax software 2005 2006 3 51. Tax software 2005 2006 4 50. Tax software 2005 2006 5 49. Tax software 2005 2006 7 48. Tax software 2005 2006 8 47. Tax software 2005 2006 9 47. Tax software 2005 2006 1 46. Tax software 2005 2006 3 56 54. Tax software 2005 2006 0 53. Tax software 2005 2006 1 52. Tax software 2005 2006 2 51. Tax software 2005 2006 3 50. Tax software 2005 2006 4 49. Tax software 2005 2006 5 48. Tax software 2005 2006 7 47. Tax software 2005 2006 8 47. Tax software 2005 2006 0 46. Tax software 2005 2006 1 57 54. Tax software 2005 2006 0 53. Tax software 2005 2006 0 52. Tax software 2005 2006 1 51. Tax software 2005 2006 2 50. Tax software 2005 2006 3 49. Tax software 2005 2006 4 48. Tax software 2005 2006 6 47. Tax software 2005 2006 7 46. Tax software 2005 2006 8 46. Tax software 2005 2006 0 58 53. Tax software 2005 2006 9 53. Tax software 2005 2006 0 52. Tax software 2005 2006 1 51. Tax software 2005 2006 2 50. Tax software 2005 2006 3 49. Tax software 2005 2006 4 48. Tax software 2005 2006 5 47. Tax software 2005 2006 6 46. Tax software 2005 2006 7 45. Tax software 2005 2006 8 59 53. Tax software 2005 2006 8 52. Tax software 2005 2006 9 52. Tax software 2005 2006 0 51. Tax software 2005 2006 1 50. Tax software 2005 2006 2 49. Tax software 2005 2006 3 48. Tax software 2005 2006 4 47. Tax software 2005 2006 5 46. Tax software 2005 2006 6 45. Tax software 2005 2006 7 60 53. Tax software 2005 2006 8 52. Tax software 2005 2006 9 51. Tax software 2005 2006 9 51. Tax software 2005 2006 0 50. Tax software 2005 2006 1 49. Tax software 2005 2006 2 48. Tax software 2005 2006 3 47. Tax software 2005 2006 4 46. Tax software 2005 2006 5 45. Tax software 2005 2006 6 61 53. Tax software 2005 2006 8 52. Tax software 2005 2006 8 51. Tax software 2005 2006 9 51. Tax software 2005 2006 0 50. Tax software 2005 2006 0 49. Tax software 2005 2006 1 48. Tax software 2005 2006 2 47. Tax software 2005 2006 3 46. Tax software 2005 2006 4 45. Tax software 2005 2006 5 62 53. Tax software 2005 2006 7 52. Tax software 2005 2006 8 51. Tax software 2005 2006 8 50. Tax software 2005 2006 9 50. Tax software 2005 2006 0 49. Tax software 2005 2006 1 48. Tax software 2005 2006 1 47. Tax software 2005 2006 2 46. Tax software 2005 2006 3 45. Tax software 2005 2006 4 63 53. Tax software 2005 2006 7 52. Tax software 2005 2006 7 51. Tax software 2005 2006 8 50. Tax software 2005 2006 9 49. Tax software 2005 2006 9 49. Tax software 2005 2006 0 48. Tax software 2005 2006 1 47. Tax software 2005 2006 2 46. Tax software 2005 2006 3 45. Tax software 2005 2006 3 64 53. Tax software 2005 2006 6 52. Tax software 2005 2006 7 51. Tax software 2005 2006 8 50. Tax software 2005 2006 8 49. Tax software 2005 2006 9 48. Tax software 2005 2006 9 48. Tax software 2005 2006 0 47. Tax software 2005 2006 1 46. Tax software 2005 2006 2 45. Tax software 2005 2006 3 65 53. Tax software 2005 2006 6 52. Tax software 2005 2006 7 51. Tax software 2005 2006 7 50. Tax software 2005 2006 8 49. Tax software 2005 2006 8 48. Tax software 2005 2006 9 48. Tax software 2005 2006 0 47. Tax software 2005 2006 0 46. Tax software 2005 2006 1 45. Tax software 2005 2006 2 66 53. Tax software 2005 2006 6 52. Tax software 2005 2006 6 51. Tax software 2005 2006 7 50. Tax software 2005 2006 7 49. Tax software 2005 2006 8 48. Tax software 2005 2006 9 47. Tax software 2005 2006 9 47. Tax software 2005 2006 0 46. Tax software 2005 2006 1 45. Tax software 2005 2006 1 67 53. Tax software 2005 2006 6 52. Tax software 2005 2006 6 51. Tax software 2005 2006 7 50. Tax software 2005 2006 7 49. Tax software 2005 2006 8 48. Tax software 2005 2006 8 47. Tax software 2005 2006 9 46. Tax software 2005 2006 9 46. Tax software 2005 2006 0 45. Tax software 2005 2006 1 68 53. Tax software 2005 2006 5 52. Tax software 2005 2006 6 51. Tax software 2005 2006 6 50. Tax software 2005 2006 7 49. Tax software 2005 2006 7 48. Tax software 2005 2006 8 47. Tax software 2005 2006 8 46. Tax software 2005 2006 9 46. Tax software 2005 2006 0 45. Tax software 2005 2006 0 69 53. Tax software 2005 2006 5 52. Tax software 2005 2006 6 51. Tax software 2005 2006 6 50. Tax software 2005 2006 6 49. Tax software 2005 2006 7 48. Tax software 2005 2006 7 47. Tax software 2005 2006 8 46. Tax software 2005 2006 9 45. Tax software 2005 2006 9 45. Tax software 2005 2006 0 70 53. Tax software 2005 2006 5 52. Tax software 2005 2006 5 51. Tax software 2005 2006 6 50. Tax software 2005 2006 6 49. Tax software 2005 2006 7 48. Tax software 2005 2006 7 47. Tax software 2005 2006 8 46. Tax software 2005 2006 8 45. Tax software 2005 2006 9 44. Tax software 2005 2006 9 71 53. Tax software 2005 2006 5 52. Tax software 2005 2006 5 51. Tax software 2005 2006 6 50. Tax software 2005 2006 6 49. Tax software 2005 2006 6 48. Tax software 2005 2006 7 47. Tax software 2005 2006 7 46. Tax software 2005 2006 8 45. Tax software 2005 2006 9 44. Tax software 2005 2006 9 72 53. Tax software 2005 2006 5 52. Tax software 2005 2006 5 51. Tax software 2005 2006 5 50. Tax software 2005 2006 6 49. Tax software 2005 2006 6 48. Tax software 2005 2006 7 47. Tax software 2005 2006 7 46. Tax software 2005 2006 8 45. Tax software 2005 2006 8 44. Tax software 2005 2006 9 73 53. Tax software 2005 2006 4 52. Tax software 2005 2006 5 51. Tax software 2005 2006 5 50. Tax software 2005 2006 6 49. Tax software 2005 2006 6 48. Tax software 2005 2006 6 47. Tax software 2005 2006 7 46. Tax software 2005 2006 7 45. Tax software 2005 2006 8 44. Tax software 2005 2006 8 74 53. Tax software 2005 2006 4 52. Tax software 2005 2006 5 51. Tax software 2005 2006 5 50. Tax software 2005 2006 5 49. Tax software 2005 2006 6 48. Tax software 2005 2006 6 47. Tax software 2005 2006 7 46. Tax software 2005 2006 7 45. Tax software 2005 2006 8 44. Tax software 2005 2006 8 75 53. Tax software 2005 2006 4 52. Tax software 2005 2006 5 51. Tax software 2005 2006 5 50. Tax software 2005 2006 5 49. Tax software 2005 2006 6 48. Tax software 2005 2006 6 47. Tax software 2005 2006 7 46. Tax software 2005 2006 7 45. Tax software 2005 2006 7 44. Tax software 2005 2006 8 76 53. Tax software 2005 2006 4 52. Tax software 2005 2006 4 51. Tax software 2005 2006 5 50. Tax software 2005 2006 5 49. Tax software 2005 2006 6 48. Tax software 2005 2006 6 47. Tax software 2005 2006 6 46. Tax software 2005 2006 7 45. Tax software 2005 2006 7 44. Tax software 2005 2006 8 77 53. Tax software 2005 2006 4 52. Tax software 2005 2006 4 51. Tax software 2005 2006 5 50. Tax software 2005 2006 5 49. Tax software 2005 2006 5 48. Tax software 2005 2006 6 47. Tax software 2005 2006 6 46. Tax software 2005 2006 7 45. Tax software 2005 2006 7 44. Tax software 2005 2006 8 78 53. Tax software 2005 2006 4 52. Tax software 2005 2006 4 51. Tax software 2005 2006 5 50. Tax software 2005 2006 5 49. Tax software 2005 2006 5 48. Tax software 2005 2006 6 47. Tax software 2005 2006 6 46. Tax software 2005 2006 6 45. Tax software 2005 2006 7 44. Tax software 2005 2006 7 79 53. Tax software 2005 2006 4 52. Tax software 2005 2006 4 51. Tax software 2005 2006 5 50. Tax software 2005 2006 5 49. Tax software 2005 2006 5 48. Tax software 2005 2006 6 47. Tax software 2005 2006 6 46. Tax software 2005 2006 6 45. Tax software 2005 2006 7 44. Tax software 2005 2006 7 80 53. Tax software 2005 2006 4 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 5 49. Tax software 2005 2006 5 48. Tax software 2005 2006 5 47. Tax software 2005 2006 6 46. Tax software 2005 2006 6 45. Tax software 2005 2006 7 44. Tax software 2005 2006 7 81 53. Tax software 2005 2006 4 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 5 49. Tax software 2005 2006 5 48. Tax software 2005 2006 5 47. Tax software 2005 2006 6 46. Tax software 2005 2006 6 45. Tax software 2005 2006 7 44. Tax software 2005 2006 7 82 53. Tax software 2005 2006 4 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 5 49. Tax software 2005 2006 5 48. Tax software 2005 2006 5 47. Tax software 2005 2006 6 46. Tax software 2005 2006 6 45. Tax software 2005 2006 6 44. Tax software 2005 2006 7 83 53. Tax software 2005 2006 4 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 5 49. Tax software 2005 2006 5 48. Tax software 2005 2006 5 47. Tax software 2005 2006 6 46. Tax software 2005 2006 6 45. Tax software 2005 2006 6 44. Tax software 2005 2006 7 84 53. Tax software 2005 2006 4 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 5 49. Tax software 2005 2006 5 48. Tax software 2005 2006 5 47. Tax software 2005 2006 6 46. Tax software 2005 2006 6 45. Tax software 2005 2006 6 44. Tax software 2005 2006 7 85 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 5 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 6 45. Tax software 2005 2006 6 44. Tax software 2005 2006 7 86 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 5 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 6 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 87 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 5 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 6 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 88 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 5 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 6 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 Appendix C. Tax software 2005 2006 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 89 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 5 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 6 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 90 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 5 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 6 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 91 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 5 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 6 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 92 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 5 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 6 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 93 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 5 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 6 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 94 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 5 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 6 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 95 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 5 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 5 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 96 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 5 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 5 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 97 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 5 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 5 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 98 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 5 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 5 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 99 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 5 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 5 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 100 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 5 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 5 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 101 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 5 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 5 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 102 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 5 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 5 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 103 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 5 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 5 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 104 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 5 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 5 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 105 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 4 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 5 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 106 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 4 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 5 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 107 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 4 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 5 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 108 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 4 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 5 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 109 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 4 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 5 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 110 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 4 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 5 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 111 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 4 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 5 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 112 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 4 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 5 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 113 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 4 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 5 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 114 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 4 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 5 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 115+ 53. Tax software 2005 2006 3 52. Tax software 2005 2006 4 51. Tax software 2005 2006 4 50. Tax software 2005 2006 4 49. Tax software 2005 2006 4 48. Tax software 2005 2006 5 47. Tax software 2005 2006 5 46. Tax software 2005 2006 5 45. Tax software 2005 2006 6 44. Tax software 2005 2006 6 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 40 50. Tax software 2005 2006 2 49. Tax software 2005 2006 8 49. Tax software 2005 2006 3 48. Tax software 2005 2006 9 48. Tax software 2005 2006 5 48. Tax software 2005 2006 1 47. Tax software 2005 2006 7 47. Tax software 2005 2006 4 47. Tax software 2005 2006 1 46. Tax software 2005 2006 8 41 49. Tax software 2005 2006 8 49. Tax software 2005 2006 3 48. Tax software 2005 2006 8 48. Tax software 2005 2006 3 47. Tax software 2005 2006 9 47. Tax software 2005 2006 5 47. Tax software 2005 2006 1 46. Tax software 2005 2006 7 46. Tax software 2005 2006 4 46. Tax software 2005 2006 1 42 49. Tax software 2005 2006 3 48. Tax software 2005 2006 8 48. Tax software 2005 2006 3 47. Tax software 2005 2006 8 47. Tax software 2005 2006 3 46. Tax software 2005 2006 9 46. Tax software 2005 2006 5 46. Tax software 2005 2006 1 45. Tax software 2005 2006 8 45. Tax software 2005 2006 4 43 48. Tax software 2005 2006 9 48. Tax software 2005 2006 3 47. Tax software 2005 2006 8 47. Tax software 2005 2006 3 46. Tax software 2005 2006 8 46. Tax software 2005 2006 3 45. Tax software 2005 2006 9 45. Tax software 2005 2006 5 45. Tax software 2005 2006 1 44. Tax software 2005 2006 8 44 48. Tax software 2005 2006 5 47. Tax software 2005 2006 9 47. Tax software 2005 2006 3 46. Tax software 2005 2006 8 46. Tax software 2005 2006 3 45. Tax software 2005 2006 8 45. Tax software 2005 2006 4 44. Tax software 2005 2006 9 44. Tax software 2005 2006 5 44. Tax software 2005 2006 2 45 48. Tax software 2005 2006 1 47. Tax software 2005 2006 5 46. Tax software 2005 2006 9 46. Tax software 2005 2006 3 45. Tax software 2005 2006 8 45. Tax software 2005 2006 3 44. Tax software 2005 2006 8 44. Tax software 2005 2006 4 44. Tax software 2005 2006 0 43. Tax software 2005 2006 6 46 47. Tax software 2005 2006 7 47. Tax software 2005 2006 1 46. Tax software 2005 2006 5 45. Tax software 2005 2006 9 45. Tax software 2005 2006 4 44. Tax software 2005 2006 8 44. Tax software 2005 2006 3 43. Tax software 2005 2006 9 43. Tax software 2005 2006 4 43. Tax software 2005 2006 0 47 47. Tax software 2005 2006 4 46. Tax software 2005 2006 7 46. Tax software 2005 2006 1 45. Tax software 2005 2006 5 44. Tax software 2005 2006 9 44. Tax software 2005 2006 4 43. Tax software 2005 2006 9 43. Tax software 2005 2006 4 42. Tax software 2005 2006 9 42. Tax software 2005 2006 4 Appendix C. Tax software 2005 2006 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 48 47. Tax software 2005 2006 1 46. Tax software 2005 2006 4 45. Tax software 2005 2006 8 45. Tax software 2005 2006 1 44. Tax software 2005 2006 5 44. Tax software 2005 2006 0 43. Tax software 2005 2006 4 42. Tax software 2005 2006 9 42. Tax software 2005 2006 4 41. Tax software 2005 2006 9 49 46. Tax software 2005 2006 8 46. Tax software 2005 2006 1 45. Tax software 2005 2006 4 44. Tax software 2005 2006 8 44. Tax software 2005 2006 2 43. Tax software 2005 2006 6 43. Tax software 2005 2006 0 42. Tax software 2005 2006 4 41. Tax software 2005 2006 9 41. Tax software 2005 2006 4 50 46. Tax software 2005 2006 5 45. Tax software 2005 2006 8 45. Tax software 2005 2006 1 44. Tax software 2005 2006 4 43. Tax software 2005 2006 8 43. Tax software 2005 2006 2 42. Tax software 2005 2006 6 42. Tax software 2005 2006 0 41. Tax software 2005 2006 5 40. Tax software 2005 2006 9 51 46. Tax software 2005 2006 3 45. Tax software 2005 2006 5 44. Tax software 2005 2006 8 44. Tax software 2005 2006 1 43. Tax software 2005 2006 5 42. Tax software 2005 2006 8 42. Tax software 2005 2006 2 41. Tax software 2005 2006 6 41. Tax software 2005 2006 0 40. Tax software 2005 2006 5 52 46. Tax software 2005 2006 0 45. Tax software 2005 2006 3 44. Tax software 2005 2006 6 43. Tax software 2005 2006 8 43. Tax software 2005 2006 2 42. Tax software 2005 2006 5 41. Tax software 2005 2006 8 41. Tax software 2005 2006 2 40. Tax software 2005 2006 6 40. Tax software 2005 2006 1 53 45. Tax software 2005 2006 8 45. Tax software 2005 2006 1 44. Tax software 2005 2006 3 43. Tax software 2005 2006 6 42. Tax software 2005 2006 9 42. Tax software 2005 2006 2 41. Tax software 2005 2006 5 40. Tax software 2005 2006 9 40. Tax software 2005 2006 3 39. Tax software 2005 2006 7 54 45. Tax software 2005 2006 6 44. Tax software 2005 2006 8 44. Tax software 2005 2006 1 43. Tax software 2005 2006 3 42. Tax software 2005 2006 6 41. Tax software 2005 2006 9 41. Tax software 2005 2006 2 40. Tax software 2005 2006 5 39. Tax software 2005 2006 9 39. Tax software 2005 2006 3 55 45. Tax software 2005 2006 5 44. Tax software 2005 2006 7 43. Tax software 2005 2006 9 43. Tax software 2005 2006 1 42. Tax software 2005 2006 4 41. Tax software 2005 2006 6 40. Tax software 2005 2006 9 40. Tax software 2005 2006 2 39. Tax software 2005 2006 6 38. Tax software 2005 2006 9 56 45. Tax software 2005 2006 3 44. Tax software 2005 2006 5 43. Tax software 2005 2006 7 42. Tax software 2005 2006 9 42. Tax software 2005 2006 1 41. Tax software 2005 2006 4 40. Tax software 2005 2006 7 40. Tax software 2005 2006 0 39. Tax software 2005 2006 3 38. Tax software 2005 2006 6 57 45. Tax software 2005 2006 1 44. Tax software 2005 2006 3 43. Tax software 2005 2006 5 42. Tax software 2005 2006 7 41. Tax software 2005 2006 9 41. Tax software 2005 2006 2 40. Tax software 2005 2006 4 39. Tax software 2005 2006 7 39. Tax software 2005 2006 0 38. Tax software 2005 2006 3 58 45. Tax software 2005 2006 0 44. Tax software 2005 2006 2 43. Tax software 2005 2006 3 42. Tax software 2005 2006 5 41. Tax software 2005 2006 7 40. Tax software 2005 2006 9 40. Tax software 2005 2006 2 39. Tax software 2005 2006 4 38. Tax software 2005 2006 7 38. Tax software 2005 2006 0 59 44. Tax software 2005 2006 9 44. Tax software 2005 2006 0 43. Tax software 2005 2006 2 42. Tax software 2005 2006 4 41. Tax software 2005 2006 5 40. Tax software 2005 2006 7 40. Tax software 2005 2006 0 39. Tax software 2005 2006 2 38. Tax software 2005 2006 5 37. Tax software 2005 2006 8 60 44. Tax software 2005 2006 7 43. Tax software 2005 2006 9 43. Tax software 2005 2006 0 42. Tax software 2005 2006 2 41. Tax software 2005 2006 4 40. Tax software 2005 2006 6 39. Tax software 2005 2006 8 39. Tax software 2005 2006 0 38. Tax software 2005 2006 2 37. Tax software 2005 2006 5 61 44. Tax software 2005 2006 6 43. Tax software 2005 2006 8 42. Tax software 2005 2006 9 42. Tax software 2005 2006 1 41. Tax software 2005 2006 2 40. Tax software 2005 2006 4 39. Tax software 2005 2006 6 38. Tax software 2005 2006 8 38. Tax software 2005 2006 0 37. Tax software 2005 2006 3 62 44. Tax software 2005 2006 5 43. Tax software 2005 2006 7 42. Tax software 2005 2006 8 41. Tax software 2005 2006 9 41. Tax software 2005 2006 1 40. Tax software 2005 2006 3 39. Tax software 2005 2006 4 38. Tax software 2005 2006 6 37. Tax software 2005 2006 8 37. Tax software 2005 2006 1 63 44. Tax software 2005 2006 5 43. Tax software 2005 2006 6 42. Tax software 2005 2006 7 41. Tax software 2005 2006 8 41. Tax software 2005 2006 0 40. Tax software 2005 2006 1 39. Tax software 2005 2006 3 38. Tax software 2005 2006 5 37. Tax software 2005 2006 7 36. Tax software 2005 2006 9 64 44. Tax software 2005 2006 4 43. Tax software 2005 2006 5 42. Tax software 2005 2006 6 41. Tax software 2005 2006 7 40. Tax software 2005 2006 8 40. Tax software 2005 2006 0 39. Tax software 2005 2006 2 38. Tax software 2005 2006 3 37. Tax software 2005 2006 5 36. Tax software 2005 2006 7 65 44. Tax software 2005 2006 3 43. Tax software 2005 2006 4 42. Tax software 2005 2006 5 41. Tax software 2005 2006 6 40. Tax software 2005 2006 7 39. Tax software 2005 2006 9 39. Tax software 2005 2006 0 38. Tax software 2005 2006 2 37. Tax software 2005 2006 4 36. Tax software 2005 2006 6 66 44. Tax software 2005 2006 2 43. Tax software 2005 2006 3 42. Tax software 2005 2006 4 41. Tax software 2005 2006 5 40. Tax software 2005 2006 6 39. Tax software 2005 2006 8 38. Tax software 2005 2006 9 38. Tax software 2005 2006 1 37. Tax software 2005 2006 2 36. Tax software 2005 2006 4 67 44. Tax software 2005 2006 2 43. Tax software 2005 2006 3 42. Tax software 2005 2006 3 41. Tax software 2005 2006 4 40. Tax software 2005 2006 6 39. Tax software 2005 2006 7 38. Tax software 2005 2006 8 38. Tax software 2005 2006 0 37. Tax software 2005 2006 1 36. Tax software 2005 2006 3 68 44. Tax software 2005 2006 1 43. Tax software 2005 2006 2 42. Tax software 2005 2006 3 41. Tax software 2005 2006 4 40. Tax software 2005 2006 5 39. Tax software 2005 2006 6 38. Tax software 2005 2006 7 37. Tax software 2005 2006 9 37. Tax software 2005 2006 0 36. Tax software 2005 2006 2 69 44. Tax software 2005 2006 1 43. Tax software 2005 2006 1 42. Tax software 2005 2006 2 41. Tax software 2005 2006 3 40. Tax software 2005 2006 4 39. Tax software 2005 2006 5 38. Tax software 2005 2006 6 37. Tax software 2005 2006 8 36. Tax software 2005 2006 9 36. Tax software 2005 2006 0 70 44. Tax software 2005 2006 0 43. Tax software 2005 2006 1 42. Tax software 2005 2006 2 41. Tax software 2005 2006 3 40. Tax software 2005 2006 3 39. Tax software 2005 2006 4 38. Tax software 2005 2006 6 37. Tax software 2005 2006 7 36. Tax software 2005 2006 8 35. Tax software 2005 2006 9 71 44. Tax software 2005 2006 0 43. Tax software 2005 2006 0 42. Tax software 2005 2006 1 41. Tax software 2005 2006 2 40. Tax software 2005 2006 3 39. Tax software 2005 2006 4 38. Tax software 2005 2006 5 37. Tax software 2005 2006 6 36. Tax software 2005 2006 7 35. Tax software 2005 2006 9 72 43. Tax software 2005 2006 9 43. Tax software 2005 2006 0 42. Tax software 2005 2006 1 41. Tax software 2005 2006 1 40. Tax software 2005 2006 2 39. Tax software 2005 2006 3 38. Tax software 2005 2006 4 37. Tax software 2005 2006 5 36. Tax software 2005 2006 6 35. Tax software 2005 2006 8 73 43. Tax software 2005 2006 9 43. Tax software 2005 2006 0 42. Tax software 2005 2006 0 41. Tax software 2005 2006 1 40. Tax software 2005 2006 2 39. Tax software 2005 2006 3 38. Tax software 2005 2006 4 37. Tax software 2005 2006 5 36. Tax software 2005 2006 6 35. Tax software 2005 2006 7 74 43. Tax software 2005 2006 9 42. Tax software 2005 2006 9 42. Tax software 2005 2006 0 41. Tax software 2005 2006 1 40. Tax software 2005 2006 1 39. Tax software 2005 2006 2 38. Tax software 2005 2006 3 37. Tax software 2005 2006 4 36. Tax software 2005 2006 5 35. Tax software 2005 2006 6 75 43. Tax software 2005 2006 8 42. Tax software 2005 2006 9 42. Tax software 2005 2006 0 41. Tax software 2005 2006 0 40. Tax software 2005 2006 1 39. Tax software 2005 2006 2 38. Tax software 2005 2006 3 37. Tax software 2005 2006 4 36. Tax software 2005 2006 5 35. Tax software 2005 2006 6 76 43. Tax software 2005 2006 8 42. Tax software 2005 2006 9 41. Tax software 2005 2006 9 41. Tax software 2005 2006 0 40. Tax software 2005 2006 1 39. Tax software 2005 2006 1 38. Tax software 2005 2006 2 37. Tax software 2005 2006 3 36. Tax software 2005 2006 4 35. Tax software 2005 2006 5 77 43. Tax software 2005 2006 8 42. Tax software 2005 2006 9 41. Tax software 2005 2006 9 41. Tax software 2005 2006 0 40. Tax software 2005 2006 0 39. Tax software 2005 2006 1 38. Tax software 2005 2006 2 37. Tax software 2005 2006 3 36. Tax software 2005 2006 4 35. Tax software 2005 2006 5 78 43. Tax software 2005 2006 8 42. Tax software 2005 2006 8 41. Tax software 2005 2006 9 40. Tax software 2005 2006 9 40. Tax software 2005 2006 0 39. Tax software 2005 2006 1 38. Tax software 2005 2006 2 37. Tax software 2005 2006 2 36. Tax software 2005 2006 3 35. Tax software 2005 2006 4 79 43. Tax software 2005 2006 8 42. Tax software 2005 2006 8 41. Tax software 2005 2006 9 40. Tax software 2005 2006 9 40. Tax software 2005 2006 0 39. Tax software 2005 2006 1 38. Tax software 2005 2006 1 37. Tax software 2005 2006 2 36. Tax software 2005 2006 3 35. Tax software 2005 2006 4 80 43. Tax software 2005 2006 7 42. Tax software 2005 2006 8 41. Tax software 2005 2006 8 40. Tax software 2005 2006 9 40. Tax software 2005 2006 0 39. Tax software 2005 2006 0 38. Tax software 2005 2006 1 37. Tax software 2005 2006 2 36. Tax software 2005 2006 3 35. Tax software 2005 2006 4 81 43. Tax software 2005 2006 7 42. Tax software 2005 2006 8 41. Tax software 2005 2006 8 40. Tax software 2005 2006 9 39. Tax software 2005 2006 9 39. Tax software 2005 2006 0 38. Tax software 2005 2006 1 37. Tax software 2005 2006 2 36. Tax software 2005 2006 2 35. Tax software 2005 2006 3 82 43. Tax software 2005 2006 7 42. Tax software 2005 2006 8 41. Tax software 2005 2006 8 40. Tax software 2005 2006 9 39. Tax software 2005 2006 9 39. Tax software 2005 2006 0 38. Tax software 2005 2006 1 37. Tax software 2005 2006 1 36. Tax software 2005 2006 2 35. Tax software 2005 2006 3 83 43. Tax software 2005 2006 7 42. Tax software 2005 2006 8 41. Tax software 2005 2006 8 40. Tax software 2005 2006 9 39. Tax software 2005 2006 9 39. Tax software 2005 2006 0 38. Tax software 2005 2006 0 37. Tax software 2005 2006 1 36. Tax software 2005 2006 2 35. Tax software 2005 2006 3 84 43. Tax software 2005 2006 7 42. Tax software 2005 2006 7 41. Tax software 2005 2006 8 40. Tax software 2005 2006 8 39. Tax software 2005 2006 9 39. Tax software 2005 2006 0 38. Tax software 2005 2006 0 37. Tax software 2005 2006 1 36. Tax software 2005 2006 2 35. Tax software 2005 2006 3 85 43. Tax software 2005 2006 7 42. Tax software 2005 2006 7 41. Tax software 2005 2006 8 40. Tax software 2005 2006 8 39. Tax software 2005 2006 9 38. Tax software 2005 2006 9 38. Tax software 2005 2006 0 37. Tax software 2005 2006 1 36. Tax software 2005 2006 2 35. Tax software 2005 2006 2 86 43. Tax software 2005 2006 7 42. Tax software 2005 2006 7 41. Tax software 2005 2006 8 40. Tax software 2005 2006 8 39. Tax software 2005 2006 9 38. Tax software 2005 2006 9 38. Tax software 2005 2006 0 37. Tax software 2005 2006 1 36. Tax software 2005 2006 1 35. Tax software 2005 2006 2 87 43. Tax software 2005 2006 7 42. Tax software 2005 2006 7 41. Tax software 2005 2006 8 40. Tax software 2005 2006 8 39. Tax software 2005 2006 9 38. Tax software 2005 2006 9 38. Tax software 2005 2006 0 37. Tax software 2005 2006 0 36. Tax software 2005 2006 1 35. Tax software 2005 2006 2 Appendix C. Tax software 2005 2006 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 88 43. Tax software 2005 2006 7 42. Tax software 2005 2006 7 41. Tax software 2005 2006 8 40. Tax software 2005 2006 8 39. Tax software 2005 2006 9 38. Tax software 2005 2006 9 38. Tax software 2005 2006 0 37. Tax software 2005 2006 0 36. Tax software 2005 2006 1 35. Tax software 2005 2006 2 89 43. Tax software 2005 2006 7 42. Tax software 2005 2006 7 41. Tax software 2005 2006 7 40. Tax software 2005 2006 8 39. Tax software 2005 2006 8 38. Tax software 2005 2006 9 38. Tax software 2005 2006 0 37. Tax software 2005 2006 0 36. Tax software 2005 2006 1 35. Tax software 2005 2006 2 90 43. Tax software 2005 2006 7 42. Tax software 2005 2006 7 41. Tax software 2005 2006 7 40. Tax software 2005 2006 8 39. Tax software 2005 2006 8 38. Tax software 2005 2006 9 38. Tax software 2005 2006 0 37. Tax software 2005 2006 0 36. Tax software 2005 2006 1 35. Tax software 2005 2006 2 91 43. Tax software 2005 2006 7 42. Tax software 2005 2006 7 41. Tax software 2005 2006 7 40. Tax software 2005 2006 8 39. Tax software 2005 2006 8 38. Tax software 2005 2006 9 37. Tax software 2005 2006 9 37. Tax software 2005 2006 0 36. Tax software 2005 2006 1 35. Tax software 2005 2006 2 92 43. Tax software 2005 2006 7 42. Tax software 2005 2006 7 41. Tax software 2005 2006 7 40. Tax software 2005 2006 8 39. Tax software 2005 2006 8 38. Tax software 2005 2006 9 37. Tax software 2005 2006 9 37. Tax software 2005 2006 0 36. Tax software 2005 2006 1 35. Tax software 2005 2006 1 93 43. Tax software 2005 2006 7 42. Tax software 2005 2006 7 41. Tax software 2005 2006 7 40. Tax software 2005 2006 8 39. Tax software 2005 2006 8 38. Tax software 2005 2006 9 37. Tax software 2005 2006 9 37. Tax software 2005 2006 0 36. Tax software 2005 2006 1 35. Tax software 2005 2006 1 94 43. Tax software 2005 2006 7 42. Tax software 2005 2006 7 41. Tax software 2005 2006 7 40. Tax software 2005 2006 8 39. Tax software 2005 2006 8 38. Tax software 2005 2006 9 37. Tax software 2005 2006 9 37. Tax software 2005 2006 0 36. Tax software 2005 2006 1 35. Tax software 2005 2006 1 95 43. Tax software 2005 2006 6 42. Tax software 2005 2006 7 41. Tax software 2005 2006 7 40. Tax software 2005 2006 8 39. Tax software 2005 2006 8 38. Tax software 2005 2006 9 37. Tax software 2005 2006 9 37. Tax software 2005 2006 0 36. Tax software 2005 2006 1 35. Tax software 2005 2006 1 96 43. Tax software 2005 2006 6 42. Tax software 2005 2006 7 41. Tax software 2005 2006 7 40. Tax software 2005 2006 8 39. Tax software 2005 2006 8 38. Tax software 2005 2006 9 37. Tax software 2005 2006 9 37. Tax software 2005 2006 0 36. Tax software 2005 2006 1 35. Tax software 2005 2006 1 97 43. Tax software 2005 2006 6 42. Tax software 2005 2006 7 41. Tax software 2005 2006 7 40. Tax software 2005 2006 8 39. Tax software 2005 2006 8 38. Tax software 2005 2006 9 37. Tax software 2005 2006 9 37. Tax software 2005 2006 0 36. Tax software 2005 2006 1 35. Tax software 2005 2006 1 98 43. Tax software 2005 2006 6 42. Tax software 2005 2006 7 41. Tax software 2005 2006 7 40. Tax software 2005 2006 8 39. Tax software 2005 2006 8 38. Tax software 2005 2006 9 37. Tax software 2005 2006 9 37. Tax software 2005 2006 0 36. Tax software 2005 2006 0 35. Tax software 2005 2006 1 99 43. Tax software 2005 2006 6 42. Tax software 2005 2006 7 41. Tax software 2005 2006 7 40. Tax software 2005 2006 8 39. Tax software 2005 2006 8 38. Tax software 2005 2006 9 37. Tax software 2005 2006 9 37. Tax software 2005 2006 0 36. Tax software 2005 2006 0 35. Tax software 2005 2006 1 100 43. Tax software 2005 2006 6 42. Tax software 2005 2006 7 41. Tax software 2005 2006 7 40. Tax software 2005 2006 8 39. Tax software 2005 2006 8 38. Tax software 2005 2006 9 37. Tax software 2005 2006 9 37. Tax software 2005 2006 0 36. Tax software 2005 2006 0 35. Tax software 2005 2006 1 101 43. Tax software 2005 2006 6 42. Tax software 2005 2006 7 41. Tax software 2005 2006 7 40. Tax software 2005 2006 8 39. Tax software 2005 2006 8 38. Tax software 2005 2006 9 37. Tax software 2005 2006 9 37. Tax software 2005 2006 0 36. Tax software 2005 2006 0 35. Tax software 2005 2006 1 102 43. Tax software 2005 2006 6 42. Tax software 2005 2006 7 41. Tax software 2005 2006 7 40. Tax software 2005 2006 8 39. Tax software 2005 2006 8 38. Tax software 2005 2006 9 37. Tax software 2005 2006 9 37. Tax software 2005 2006 0 36. Tax software 2005 2006 0 35. Tax software 2005 2006 1 103 43. Tax software 2005 2006 6 42. Tax software 2005 2006 7 41. Tax software 2005 2006 7 40. Tax software 2005 2006 8 39. Tax software 2005 2006 8 38. Tax software 2005 2006 9 37. Tax software 2005 2006 9 37. Tax software 2005 2006 0 36. Tax software 2005 2006 0 35. Tax software 2005 2006 1 104 43. Tax software 2005 2006 6 42. Tax software 2005 2006 7 41. Tax software 2005 2006 7 40. Tax software 2005 2006 8 39. Tax software 2005 2006 8 38. Tax software 2005 2006 8 37. Tax software 2005 2006 9 37. Tax software 2005 2006 0 36. Tax software 2005 2006 0 35. Tax software 2005 2006 1 105 43. Tax software 2005 2006 6 42. Tax software 2005 2006 7 41. Tax software 2005 2006 7 40. Tax software 2005 2006 8 39. Tax software 2005 2006 8 38. Tax software 2005 2006 8 37. Tax software 2005 2006 9 37. Tax software 2005 2006 0 36. Tax software 2005 2006 0 35. Tax software 2005 2006 1 106 43. Tax software 2005 2006 6 42. Tax software 2005 2006 7 41. Tax software 2005 2006 7 40. Tax software 2005 2006 8 39. Tax software 2005 2006 8 38. Tax software 2005 2006 8 37. Tax software 2005 2006 9 37. Tax software 2005 2006 0 36. Tax software 2005 2006 0 35. Tax software 2005 2006 1 107 43. Tax software 2005 2006 6 42. Tax software 2005 2006 7 41. Tax software 2005 2006 7 40. Tax software 2005 2006 8 39. Tax software 2005 2006 8 38. Tax software 2005 2006 8 37. Tax software 2005 2006 9 37. Tax software 2005 2006 0 36. Tax software 2005 2006 0 35. Tax software 2005 2006 1 108 43. Tax software 2005 2006 6 42. Tax software 2005 2006 7 41. Tax software 2005 2006 7 40. Tax software 2005 2006 8 39. Tax software 2005 2006 8 38. Tax software 2005 2006 8 37. Tax software 2005 2006 9 37. Tax software 2005 2006 0 36. Tax software 2005 2006 0 35. Tax software 2005 2006 1 109 43. Tax software 2005 2006 6 42. Tax software 2005 2006 7 41. Tax software 2005 2006 7 40. Tax software 2005 2006 7 39. Tax software 2005 2006 8 38. Tax software 2005 2006 8 37. Tax software 2005 2006 9 37. Tax software 2005 2006 0 36. Tax software 2005 2006 0 35. Tax software 2005 2006 1 110 43. Tax software 2005 2006 6 42. Tax software 2005 2006 7 41. Tax software 2005 2006 7 40. Tax software 2005 2006 7 39. Tax software 2005 2006 8 38. Tax software 2005 2006 8 37. Tax software 2005 2006 9 37. Tax software 2005 2006 0 36. Tax software 2005 2006 0 35. Tax software 2005 2006 1 111 43. Tax software 2005 2006 6 42. Tax software 2005 2006 7 41. Tax software 2005 2006 7 40. Tax software 2005 2006 7 39. Tax software 2005 2006 8 38. Tax software 2005 2006 8 37. Tax software 2005 2006 9 37. Tax software 2005 2006 0 36. Tax software 2005 2006 0 35. Tax software 2005 2006 1 112 43. Tax software 2005 2006 6 42. Tax software 2005 2006 7 41. Tax software 2005 2006 7 40. Tax software 2005 2006 7 39. Tax software 2005 2006 8 38. Tax software 2005 2006 8 37. Tax software 2005 2006 9 37. Tax software 2005 2006 0 36. Tax software 2005 2006 0 35. Tax software 2005 2006 1 113 43. Tax software 2005 2006 6 42. Tax software 2005 2006 7 41. Tax software 2005 2006 7 40. Tax software 2005 2006 7 39. Tax software 2005 2006 8 38. Tax software 2005 2006 8 37. Tax software 2005 2006 9 37. Tax software 2005 2006 0 36. Tax software 2005 2006 0 35. Tax software 2005 2006 1 114 43. Tax software 2005 2006 6 42. Tax software 2005 2006 7 41. Tax software 2005 2006 7 40. Tax software 2005 2006 7 39. Tax software 2005 2006 8 38. Tax software 2005 2006 8 37. Tax software 2005 2006 9 37. Tax software 2005 2006 0 36. Tax software 2005 2006 0 35. Tax software 2005 2006 1 115+ 43. Tax software 2005 2006 6 42. Tax software 2005 2006 7 41. Tax software 2005 2006 7 40. Tax software 2005 2006 7 39. Tax software 2005 2006 8 38. Tax software 2005 2006 8 37. Tax software 2005 2006 9 37. Tax software 2005 2006 0 36. Tax software 2005 2006 0 35. Tax software 2005 2006 1 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 50 40. Tax software 2005 2006 4 40. Tax software 2005 2006 0 39. Tax software 2005 2006 5 39. Tax software 2005 2006 1 38. Tax software 2005 2006 7 38. Tax software 2005 2006 3 38. Tax software 2005 2006 0 37. Tax software 2005 2006 6 37. Tax software 2005 2006 3 37. Tax software 2005 2006 1 51 40. Tax software 2005 2006 0 39. Tax software 2005 2006 5 39. Tax software 2005 2006 0 38. Tax software 2005 2006 5 38. Tax software 2005 2006 1 37. Tax software 2005 2006 7 37. Tax software 2005 2006 4 37. Tax software 2005 2006 0 36. Tax software 2005 2006 7 36. Tax software 2005 2006 4 52 39. Tax software 2005 2006 5 39. Tax software 2005 2006 0 38. Tax software 2005 2006 5 38. Tax software 2005 2006 0 37. Tax software 2005 2006 6 37. Tax software 2005 2006 2 36. Tax software 2005 2006 8 36. Tax software 2005 2006 4 36. Tax software 2005 2006 0 35. Tax software 2005 2006 7 53 39. Tax software 2005 2006 1 38. Tax software 2005 2006 5 38. Tax software 2005 2006 0 37. Tax software 2005 2006 5 37. Tax software 2005 2006 1 36. Tax software 2005 2006 6 36. Tax software 2005 2006 2 35. Tax software 2005 2006 8 35. Tax software 2005 2006 4 35. Tax software 2005 2006 1 54 38. Tax software 2005 2006 7 38. Tax software 2005 2006 1 37. Tax software 2005 2006 6 37. Tax software 2005 2006 1 36. Tax software 2005 2006 6 36. Tax software 2005 2006 1 35. Tax software 2005 2006 7 35. Tax software 2005 2006 2 34. Tax software 2005 2006 8 34. Tax software 2005 2006 5 55 38. Tax software 2005 2006 3 37. Tax software 2005 2006 7 37. Tax software 2005 2006 2 36. Tax software 2005 2006 6 36. Tax software 2005 2006 1 35. Tax software 2005 2006 6 35. Tax software 2005 2006 1 34. Tax software 2005 2006 7 34. Tax software 2005 2006 3 33. Tax software 2005 2006 9 56 38. Tax software 2005 2006 0 37. Tax software 2005 2006 4 36. Tax software 2005 2006 8 36. Tax software 2005 2006 2 35. Tax software 2005 2006 7 35. Tax software 2005 2006 1 34. Tax software 2005 2006 7 34. Tax software 2005 2006 2 33. Tax software 2005 2006 7 33. Tax software 2005 2006 3 Appendix C. Tax software 2005 2006 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 57 37. Tax software 2005 2006 6 37. Tax software 2005 2006 0 36. Tax software 2005 2006 4 35. Tax software 2005 2006 8 35. Tax software 2005 2006 2 34. Tax software 2005 2006 7 34. Tax software 2005 2006 2 33. Tax software 2005 2006 7 33. Tax software 2005 2006 2 32. Tax software 2005 2006 8 58 37. Tax software 2005 2006 3 36. Tax software 2005 2006 7 36. Tax software 2005 2006 0 35. Tax software 2005 2006 4 34. Tax software 2005 2006 8 34. Tax software 2005 2006 3 33. Tax software 2005 2006 7 33. Tax software 2005 2006 2 32. Tax software 2005 2006 8 32. Tax software 2005 2006 3 59 37. Tax software 2005 2006 1 36. Tax software 2005 2006 4 35. Tax software 2005 2006 7 35. Tax software 2005 2006 1 34. Tax software 2005 2006 5 33. Tax software 2005 2006 9 33. Tax software 2005 2006 3 32. Tax software 2005 2006 8 32. Tax software 2005 2006 3 31. Tax software 2005 2006 8 60 36. Tax software 2005 2006 8 36. Tax software 2005 2006 1 35. Tax software 2005 2006 4 34. Tax software 2005 2006 8 34. Tax software 2005 2006 1 33. Tax software 2005 2006 5 32. Tax software 2005 2006 9 32. Tax software 2005 2006 4 31. Tax software 2005 2006 9 31. Tax software 2005 2006 3 61 36. Tax software 2005 2006 6 35. Tax software 2005 2006 8 35. Tax software 2005 2006 1 34. Tax software 2005 2006 5 33. Tax software 2005 2006 8 33. Tax software 2005 2006 2 32. Tax software 2005 2006 6 32. Tax software 2005 2006 0 31. Tax software 2005 2006 4 30. Tax software 2005 2006 9 62 36. Tax software 2005 2006 3 35. Tax software 2005 2006 6 34. Tax software 2005 2006 9 34. Tax software 2005 2006 2 33. Tax software 2005 2006 5 32. Tax software 2005 2006 9 32. Tax software 2005 2006 2 31. Tax software 2005 2006 6 31. Tax software 2005 2006 1 30. Tax software 2005 2006 5 63 36. Tax software 2005 2006 1 35. Tax software 2005 2006 4 34. Tax software 2005 2006 6 33. Tax software 2005 2006 9 33. Tax software 2005 2006 2 32. Tax software 2005 2006 6 31. Tax software 2005 2006 9 31. Tax software 2005 2006 3 30. Tax software 2005 2006 7 30. Tax software 2005 2006 1 64 35. Tax software 2005 2006 9 35. Tax software 2005 2006 2 34. Tax software 2005 2006 4 33. Tax software 2005 2006 7 33. Tax software 2005 2006 0 32. Tax software 2005 2006 3 31. Tax software 2005 2006 6 31. Tax software 2005 2006 0 30. Tax software 2005 2006 4 29. Tax software 2005 2006 8 65 35. Tax software 2005 2006 8 35. Tax software 2005 2006 0 34. Tax software 2005 2006 2 33. Tax software 2005 2006 5 32. Tax software 2005 2006 7 32. Tax software 2005 2006 0 31. Tax software 2005 2006 4 30. Tax software 2005 2006 7 30. Tax software 2005 2006 0 29. Tax software 2005 2006 4 66 35. Tax software 2005 2006 6 34. Tax software 2005 2006 8 34. Tax software 2005 2006 0 33. Tax software 2005 2006 3 32. Tax software 2005 2006 5 31. Tax software 2005 2006 8 31. Tax software 2005 2006 1 30. Tax software 2005 2006 4 29. Tax software 2005 2006 8 29. Tax software 2005 2006 1 67 35. Tax software 2005 2006 5 34. Tax software 2005 2006 7 33. Tax software 2005 2006 9 33. Tax software 2005 2006 1 32. Tax software 2005 2006 3 31. Tax software 2005 2006 6 30. Tax software 2005 2006 9 30. Tax software 2005 2006 2 29. Tax software 2005 2006 5 28. Tax software 2005 2006 8 68 35. Tax software 2005 2006 3 34. Tax software 2005 2006 5 33. Tax software 2005 2006 7 32. Tax software 2005 2006 9 32. Tax software 2005 2006 1 31. Tax software 2005 2006 4 30. Tax software 2005 2006 7 29. Tax software 2005 2006 9 29. Tax software 2005 2006 2 28. Tax software 2005 2006 6 69 35. Tax software 2005 2006 2 34. Tax software 2005 2006 4 33. Tax software 2005 2006 6 32. Tax software 2005 2006 8 32. Tax software 2005 2006 0 31. Tax software 2005 2006 2 30. Tax software 2005 2006 5 29. Tax software 2005 2006 7 29. Tax software 2005 2006 0 28. Tax software 2005 2006 3 70 35. Tax software 2005 2006 1 34. Tax software 2005 2006 3 33. Tax software 2005 2006 4 32. Tax software 2005 2006 6 31. Tax software 2005 2006 8 31. Tax software 2005 2006 1 30. Tax software 2005 2006 3 29. Tax software 2005 2006 5 28. Tax software 2005 2006 8 28. Tax software 2005 2006 1 71 35. Tax software 2005 2006 0 34. Tax software 2005 2006 2 33. Tax software 2005 2006 3 32. Tax software 2005 2006 5 31. Tax software 2005 2006 7 30. Tax software 2005 2006 9 30. Tax software 2005 2006 1 29. Tax software 2005 2006 4 28. Tax software 2005 2006 6 27. Tax software 2005 2006 9 72 34. Tax software 2005 2006 9 34. Tax software 2005 2006 1 33. Tax software 2005 2006 2 32. Tax software 2005 2006 4 31. Tax software 2005 2006 6 30. Tax software 2005 2006 8 30. Tax software 2005 2006 0 29. Tax software 2005 2006 2 28. Tax software 2005 2006 4 27. Tax software 2005 2006 7 73 34. Tax software 2005 2006 8 34. Tax software 2005 2006 0 33. Tax software 2005 2006 1 32. Tax software 2005 2006 3 31. Tax software 2005 2006 5 30. Tax software 2005 2006 6 29. Tax software 2005 2006 8 29. Tax software 2005 2006 1 28. Tax software 2005 2006 3 27. Tax software 2005 2006 5 74 34. Tax software 2005 2006 8 33. Tax software 2005 2006 9 33. Tax software 2005 2006 0 32. Tax software 2005 2006 2 31. Tax software 2005 2006 4 30. Tax software 2005 2006 5 29. Tax software 2005 2006 7 28. Tax software 2005 2006 9 28. Tax software 2005 2006 1 27. Tax software 2005 2006 4 75 34. Tax software 2005 2006 7 33. Tax software 2005 2006 8 33. Tax software 2005 2006 0 32. Tax software 2005 2006 1 31. Tax software 2005 2006 3 30. Tax software 2005 2006 4 29. Tax software 2005 2006 6 28. Tax software 2005 2006 8 28. Tax software 2005 2006 0 27. Tax software 2005 2006 2 76 34. Tax software 2005 2006 6 33. Tax software 2005 2006 8 32. Tax software 2005 2006 9 32. Tax software 2005 2006 0 31. Tax software 2005 2006 2 30. Tax software 2005 2006 3 29. Tax software 2005 2006 5 28. Tax software 2005 2006 7 27. Tax software 2005 2006 9 27. Tax software 2005 2006 1 77 34. Tax software 2005 2006 6 33. Tax software 2005 2006 7 32. Tax software 2005 2006 8 32. Tax software 2005 2006 0 31. Tax software 2005 2006 1 30. Tax software 2005 2006 3 29. Tax software 2005 2006 4 28. Tax software 2005 2006 6 27. Tax software 2005 2006 8 27. Tax software 2005 2006 0 78 34. Tax software 2005 2006 5 33. Tax software 2005 2006 6 32. Tax software 2005 2006 8 31. Tax software 2005 2006 9 31. Tax software 2005 2006 0 30. Tax software 2005 2006 2 29. Tax software 2005 2006 3 28. Tax software 2005 2006 5 27. Tax software 2005 2006 7 26. Tax software 2005 2006 9 79 34. Tax software 2005 2006 5 33. Tax software 2005 2006 6 32. Tax software 2005 2006 7 31. Tax software 2005 2006 8 31. Tax software 2005 2006 0 30. Tax software 2005 2006 1 29. Tax software 2005 2006 3 28. Tax software 2005 2006 4 27. Tax software 2005 2006 6 26. Tax software 2005 2006 8 80 34. Tax software 2005 2006 5 33. Tax software 2005 2006 6 32. Tax software 2005 2006 7 31. Tax software 2005 2006 8 30. Tax software 2005 2006 9 30. Tax software 2005 2006 1 29. Tax software 2005 2006 2 28. Tax software 2005 2006 4 27. Tax software 2005 2006 5 26. Tax software 2005 2006 7 81 34. Tax software 2005 2006 4 33. Tax software 2005 2006 5 32. Tax software 2005 2006 6 31. Tax software 2005 2006 8 30. Tax software 2005 2006 9 30. Tax software 2005 2006 0 29. Tax software 2005 2006 2 28. Tax software 2005 2006 3 27. Tax software 2005 2006 5 26. Tax software 2005 2006 6 82 34. Tax software 2005 2006 4 33. Tax software 2005 2006 5 32. Tax software 2005 2006 6 31. Tax software 2005 2006 7 30. Tax software 2005 2006 8 30. Tax software 2005 2006 0 29. Tax software 2005 2006 1 28. Tax software 2005 2006 3 27. Tax software 2005 2006 4 26. Tax software 2005 2006 6 83 34. Tax software 2005 2006 4 33. Tax software 2005 2006 5 32. Tax software 2005 2006 6 31. Tax software 2005 2006 7 30. Tax software 2005 2006 8 29. Tax software 2005 2006 9 29. Tax software 2005 2006 1 28. Tax software 2005 2006 2 27. Tax software 2005 2006 4 26. Tax software 2005 2006 5 84 34. Tax software 2005 2006 3 33. Tax software 2005 2006 4 32. Tax software 2005 2006 5 31. Tax software 2005 2006 7 30. Tax software 2005 2006 8 29. Tax software 2005 2006 9 29. Tax software 2005 2006 0 28. Tax software 2005 2006 2 27. Tax software 2005 2006 3 26. Tax software 2005 2006 5 85 34. Tax software 2005 2006 3 33. Tax software 2005 2006 4 32. Tax software 2005 2006 5 31. Tax software 2005 2006 6 30. Tax software 2005 2006 7 29. Tax software 2005 2006 9 29. Tax software 2005 2006 0 28. Tax software 2005 2006 1 27. Tax software 2005 2006 3 26. Tax software 2005 2006 4 86 34. Tax software 2005 2006 3 33. Tax software 2005 2006 4 32. Tax software 2005 2006 5 31. Tax software 2005 2006 6 30. Tax software 2005 2006 7 29. Tax software 2005 2006 8 29. Tax software 2005 2006 0 28. Tax software 2005 2006 1 27. Tax software 2005 2006 2 26. Tax software 2005 2006 4 87 34. Tax software 2005 2006 3 33. Tax software 2005 2006 4 32. Tax software 2005 2006 5 31. Tax software 2005 2006 6 30. Tax software 2005 2006 7 29. Tax software 2005 2006 8 28. Tax software 2005 2006 9 28. Tax software 2005 2006 1 27. Tax software 2005 2006 2 26. Tax software 2005 2006 4 88 34. Tax software 2005 2006 3 33. Tax software 2005 2006 4 32. Tax software 2005 2006 5 31. Tax software 2005 2006 6 30. Tax software 2005 2006 7 29. Tax software 2005 2006 8 28. Tax software 2005 2006 9 28. Tax software 2005 2006 0 27. Tax software 2005 2006 2 26. Tax software 2005 2006 3 89 34. Tax software 2005 2006 3 33. Tax software 2005 2006 3 32. Tax software 2005 2006 4 31. Tax software 2005 2006 5 30. Tax software 2005 2006 7 29. Tax software 2005 2006 8 28. Tax software 2005 2006 9 28. Tax software 2005 2006 0 27. Tax software 2005 2006 2 26. Tax software 2005 2006 3 90 34. Tax software 2005 2006 2 33. Tax software 2005 2006 3 32. Tax software 2005 2006 4 31. Tax software 2005 2006 5 30. Tax software 2005 2006 6 29. Tax software 2005 2006 8 28. Tax software 2005 2006 9 28. Tax software 2005 2006 0 27. Tax software 2005 2006 1 26. Tax software 2005 2006 3 91 34. Tax software 2005 2006 2 33. Tax software 2005 2006 3 32. Tax software 2005 2006 4 31. Tax software 2005 2006 5 30. Tax software 2005 2006 6 29. Tax software 2005 2006 7 28. Tax software 2005 2006 9 28. Tax software 2005 2006 0 27. Tax software 2005 2006 1 26. Tax software 2005 2006 3 92 34. Tax software 2005 2006 2 33. Tax software 2005 2006 3 32. Tax software 2005 2006 4 31. Tax software 2005 2006 5 30. Tax software 2005 2006 6 29. Tax software 2005 2006 7 28. Tax software 2005 2006 8 28. Tax software 2005 2006 0 27. Tax software 2005 2006 1 26. Tax software 2005 2006 2 93 34. Tax software 2005 2006 2 33. Tax software 2005 2006 3 32. Tax software 2005 2006 4 31. Tax software 2005 2006 5 30. Tax software 2005 2006 6 29. Tax software 2005 2006 7 28. Tax software 2005 2006 8 28. Tax software 2005 2006 0 27. Tax software 2005 2006 1 26. Tax software 2005 2006 2 94 34. Tax software 2005 2006 2 33. Tax software 2005 2006 3 32. Tax software 2005 2006 4 31. Tax software 2005 2006 5 30. Tax software 2005 2006 6 29. Tax software 2005 2006 7 28. Tax software 2005 2006 8 27. Tax software 2005 2006 9 27. Tax software 2005 2006 1 26. Tax software 2005 2006 2 95 34. Tax software 2005 2006 2 33. Tax software 2005 2006 3 32. Tax software 2005 2006 4 31. Tax software 2005 2006 5 30. Tax software 2005 2006 6 29. Tax software 2005 2006 7 28. Tax software 2005 2006 8 27. Tax software 2005 2006 9 27. Tax software 2005 2006 1 26. Tax software 2005 2006 2 96 34. Tax software 2005 2006 2 33. Tax software 2005 2006 3 32. Tax software 2005 2006 4 31. Tax software 2005 2006 5 30. Tax software 2005 2006 6 29. Tax software 2005 2006 7 28. Tax software 2005 2006 8 27. Tax software 2005 2006 9 27. Tax software 2005 2006 0 26. Tax software 2005 2006 2 Appendix C. Tax software 2005 2006 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 97 34. Tax software 2005 2006 2 33. Tax software 2005 2006 3 32. Tax software 2005 2006 4 31. Tax software 2005 2006 5 30. Tax software 2005 2006 6 29. Tax software 2005 2006 7 28. Tax software 2005 2006 8 27. Tax software 2005 2006 9 27. Tax software 2005 2006 0 26. Tax software 2005 2006 2 98 34. Tax software 2005 2006 2 33. Tax software 2005 2006 3 32. Tax software 2005 2006 4 31. Tax software 2005 2006 5 30. Tax software 2005 2006 6 29. Tax software 2005 2006 7 28. Tax software 2005 2006 8 27. Tax software 2005 2006 9 27. Tax software 2005 2006 0 26. Tax software 2005 2006 2 99 34. Tax software 2005 2006 2 33. Tax software 2005 2006 3 32. Tax software 2005 2006 4 31. Tax software 2005 2006 5 30. Tax software 2005 2006 6 29. Tax software 2005 2006 7 28. Tax software 2005 2006 8 27. Tax software 2005 2006 9 27. Tax software 2005 2006 0 26. Tax software 2005 2006 2 100 34. Tax software 2005 2006 2 33. Tax software 2005 2006 3 32. Tax software 2005 2006 4 31. Tax software 2005 2006 5 30. Tax software 2005 2006 6 29. Tax software 2005 2006 7 28. Tax software 2005 2006 8 27. Tax software 2005 2006 9 27. Tax software 2005 2006 0 26. Tax software 2005 2006 1 101 34. Tax software 2005 2006 2 33. Tax software 2005 2006 3 32. Tax software 2005 2006 4 31. Tax software 2005 2006 5 30. Tax software 2005 2006 6 29. Tax software 2005 2006 7 28. Tax software 2005 2006 8 27. Tax software 2005 2006 9 27. Tax software 2005 2006 0 26. Tax software 2005 2006 1 102 34. Tax software 2005 2006 2 33. Tax software 2005 2006 3 32. Tax software 2005 2006 4 31. Tax software 2005 2006 4 30. Tax software 2005 2006 5 29. Tax software 2005 2006 7 28. Tax software 2005 2006 8 27. Tax software 2005 2006 9 27. Tax software 2005 2006 0 26. Tax software 2005 2006 1 103 34. Tax software 2005 2006 2 33. Tax software 2005 2006 3 32. Tax software 2005 2006 4 31. Tax software 2005 2006 4 30. Tax software 2005 2006 5 29. Tax software 2005 2006 7 28. Tax software 2005 2006 8 27. Tax software 2005 2006 9 27. Tax software 2005 2006 0 26. Tax software 2005 2006 1 104 34. Tax software 2005 2006 2 33. Tax software 2005 2006 3 32. Tax software 2005 2006 4 31. Tax software 2005 2006 4 30. Tax software 2005 2006 5 29. Tax software 2005 2006 6 28. Tax software 2005 2006 8 27. Tax software 2005 2006 9 27. Tax software 2005 2006 0 26. Tax software 2005 2006 1 105 34. Tax software 2005 2006 2 33. Tax software 2005 2006 3 32. Tax software 2005 2006 3 31. Tax software 2005 2006 4 30. Tax software 2005 2006 5 29. Tax software 2005 2006 6 28. Tax software 2005 2006 8 27. Tax software 2005 2006 9 27. Tax software 2005 2006 0 26. Tax software 2005 2006 1 106 34. Tax software 2005 2006 2 33. Tax software 2005 2006 3 32. Tax software 2005 2006 3 31. Tax software 2005 2006 4 30. Tax software 2005 2006 5 29. Tax software 2005 2006 6 28. Tax software 2005 2006 8 27. Tax software 2005 2006 9 27. Tax software 2005 2006 0 26. Tax software 2005 2006 1 107 34. Tax software 2005 2006 2 33. Tax software 2005 2006 3 32. Tax software 2005 2006 3 31. Tax software 2005 2006 4 30. Tax software 2005 2006 5 29. Tax software 2005 2006 6 28. Tax software 2005 2006 8 27. Tax software 2005 2006 9 27. Tax software 2005 2006 0 26. Tax software 2005 2006 1 108 34. Tax software 2005 2006 2 33. Tax software 2005 2006 3 32. Tax software 2005 2006 3 31. Tax software 2005 2006 4 30. Tax software 2005 2006 5 29. Tax software 2005 2006 6 28. Tax software 2005 2006 8 27. Tax software 2005 2006 9 27. Tax software 2005 2006 0 26. Tax software 2005 2006 1 109 34. Tax software 2005 2006 2 33. Tax software 2005 2006 3 32. Tax software 2005 2006 3 31. Tax software 2005 2006 4 30. Tax software 2005 2006 5 29. Tax software 2005 2006 6 28. Tax software 2005 2006 7 27. Tax software 2005 2006 9 27. Tax software 2005 2006 0 26. Tax software 2005 2006 1 110 34. Tax software 2005 2006 2 33. Tax software 2005 2006 3 32. Tax software 2005 2006 3 31. Tax software 2005 2006 4 30. Tax software 2005 2006 5 29. Tax software 2005 2006 6 28. Tax software 2005 2006 7 27. Tax software 2005 2006 9 27. Tax software 2005 2006 0 26. Tax software 2005 2006 1 111 34. Tax software 2005 2006 2 33. Tax software 2005 2006 3 32. Tax software 2005 2006 3 31. Tax software 2005 2006 4 30. Tax software 2005 2006 5 29. Tax software 2005 2006 6 28. Tax software 2005 2006 7 27. Tax software 2005 2006 9 27. Tax software 2005 2006 0 26. Tax software 2005 2006 1 112 34. Tax software 2005 2006 2 33. Tax software 2005 2006 3 32. Tax software 2005 2006 3 31. Tax software 2005 2006 4 30. Tax software 2005 2006 5 29. Tax software 2005 2006 6 28. Tax software 2005 2006 7 27. Tax software 2005 2006 9 27. Tax software 2005 2006 0 26. Tax software 2005 2006 1 113 34. Tax software 2005 2006 2 33. Tax software 2005 2006 3 32. Tax software 2005 2006 3 31. Tax software 2005 2006 4 30. Tax software 2005 2006 5 29. Tax software 2005 2006 6 28. Tax software 2005 2006 7 27. Tax software 2005 2006 9 27. Tax software 2005 2006 0 26. Tax software 2005 2006 1 114 34. Tax software 2005 2006 2 33. Tax software 2005 2006 3 32. Tax software 2005 2006 3 31. Tax software 2005 2006 4 30. Tax software 2005 2006 5 29. Tax software 2005 2006 6 28. Tax software 2005 2006 7 27. Tax software 2005 2006 9 27. Tax software 2005 2006 0 26. Tax software 2005 2006 1 115+ 34. Tax software 2005 2006 2 33. Tax software 2005 2006 3 32. Tax software 2005 2006 3 31. Tax software 2005 2006 4 30. Tax software 2005 2006 5 29. Tax software 2005 2006 6 28. Tax software 2005 2006 7 27. Tax software 2005 2006 9 27. Tax software 2005 2006 0 26. Tax software 2005 2006 1 Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 60 61 62 63 64 65 66 67 68 69 60 30. Tax software 2005 2006 9 30. Tax software 2005 2006 4 30. Tax software 2005 2006 0 29. Tax software 2005 2006 6 29. Tax software 2005 2006 2 28. Tax software 2005 2006 8 28. Tax software 2005 2006 5 28. Tax software 2005 2006 2 27. Tax software 2005 2006 9 27. Tax software 2005 2006 6 61 30. Tax software 2005 2006 4 29. Tax software 2005 2006 9 29. Tax software 2005 2006 5 29. Tax software 2005 2006 0 28. Tax software 2005 2006 6 28. Tax software 2005 2006 3 27. Tax software 2005 2006 9 27. Tax software 2005 2006 6 27. Tax software 2005 2006 3 27. Tax software 2005 2006 0 62 30. Tax software 2005 2006 0 29. Tax software 2005 2006 5 29. Tax software 2005 2006 0 28. Tax software 2005 2006 5 28. Tax software 2005 2006 1 27. Tax software 2005 2006 7 27. Tax software 2005 2006 3 27. Tax software 2005 2006 0 26. Tax software 2005 2006 7 26. Tax software 2005 2006 4 63 29. Tax software 2005 2006 6 29. Tax software 2005 2006 0 28. Tax software 2005 2006 5 28. Tax software 2005 2006 1 27. Tax software 2005 2006 6 27. Tax software 2005 2006 2 26. Tax software 2005 2006 8 26. Tax software 2005 2006 4 26. Tax software 2005 2006 1 25. Tax software 2005 2006 7 64 29. Tax software 2005 2006 2 28. Tax software 2005 2006 6 28. Tax software 2005 2006 1 27. Tax software 2005 2006 6 27. Tax software 2005 2006 1 26. Tax software 2005 2006 7 26. Tax software 2005 2006 3 25. Tax software 2005 2006 9 25. Tax software 2005 2006 5 25. Tax software 2005 2006 2 65 28. Tax software 2005 2006 8 28. Tax software 2005 2006 3 27. Tax software 2005 2006 7 27. Tax software 2005 2006 2 26. Tax software 2005 2006 7 26. Tax software 2005 2006 2 25. Tax software 2005 2006 8 25. Tax software 2005 2006 4 25. Tax software 2005 2006 0 24. Tax software 2005 2006 6 66 28. Tax software 2005 2006 5 27. Tax software 2005 2006 9 27. Tax software 2005 2006 3 26. Tax software 2005 2006 8 26. Tax software 2005 2006 3 25. Tax software 2005 2006 8 25. Tax software 2005 2006 3 24. Tax software 2005 2006 9 24. Tax software 2005 2006 5 24. Tax software 2005 2006 1 67 28. Tax software 2005 2006 2 27. Tax software 2005 2006 6 27. Tax software 2005 2006 0 26. Tax software 2005 2006 4 25. Tax software 2005 2006 9 25. Tax software 2005 2006 4 24. Tax software 2005 2006 9 24. Tax software 2005 2006 4 24. Tax software 2005 2006 0 23. Tax software 2005 2006 6 68 27. Tax software 2005 2006 9 27. Tax software 2005 2006 3 26. Tax software 2005 2006 7 26. Tax software 2005 2006 1 25. Tax software 2005 2006 5 25. Tax software 2005 2006 0 24. Tax software 2005 2006 5 24. Tax software 2005 2006 0 23. Tax software 2005 2006 5 23. Tax software 2005 2006 1 69 27. Tax software 2005 2006 6 27. Tax software 2005 2006 0 26. Tax software 2005 2006 4 25. Tax software 2005 2006 7 25. Tax software 2005 2006 2 24. Tax software 2005 2006 6 24. Tax software 2005 2006 1 23. Tax software 2005 2006 6 23. Tax software 2005 2006 1 22. Tax software 2005 2006 6 70 27. Tax software 2005 2006 4 26. Tax software 2005 2006 7 26. Tax software 2005 2006 1 25. Tax software 2005 2006 4 24. Tax software 2005 2006 8 24. Tax software 2005 2006 3 23. Tax software 2005 2006 7 23. Tax software 2005 2006 2 22. Tax software 2005 2006 7 22. Tax software 2005 2006 2 71 27. Tax software 2005 2006 2 26. Tax software 2005 2006 5 25. Tax software 2005 2006 8 25. Tax software 2005 2006 2 24. Tax software 2005 2006 5 23. Tax software 2005 2006 9 23. Tax software 2005 2006 4 22. Tax software 2005 2006 8 22. Tax software 2005 2006 3 21. Tax software 2005 2006 8 72 27. Tax software 2005 2006 0 26. Tax software 2005 2006 3 25. Tax software 2005 2006 6 24. Tax software 2005 2006 9 24. Tax software 2005 2006 3 23. Tax software 2005 2006 7 23. Tax software 2005 2006 1 22. Tax software 2005 2006 5 22. Tax software 2005 2006 0 21. Tax software 2005 2006 4 73 26. Tax software 2005 2006 8 26. Tax software 2005 2006 1 25. Tax software 2005 2006 4 24. Tax software 2005 2006 7 24. Tax software 2005 2006 0 23. Tax software 2005 2006 4 22. Tax software 2005 2006 8 22. Tax software 2005 2006 2 21. Tax software 2005 2006 6 21. Tax software 2005 2006 1 74 26. Tax software 2005 2006 6 25. Tax software 2005 2006 9 25. Tax software 2005 2006 2 24. Tax software 2005 2006 5 23. Tax software 2005 2006 8 23. Tax software 2005 2006 1 22. Tax software 2005 2006 5 21. Tax software 2005 2006 9 21. Tax software 2005 2006 3 20. Tax software 2005 2006 8 75 26. Tax software 2005 2006 5 25. Tax software 2005 2006 7 25. Tax software 2005 2006 0 24. Tax software 2005 2006 3 23. Tax software 2005 2006 6 22. Tax software 2005 2006 9 22. Tax software 2005 2006 3 21. Tax software 2005 2006 6 21. Tax software 2005 2006 0 20. Tax software 2005 2006 5 Appendix C. Tax software 2005 2006 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 60 61 62 63 64 65 66 67 68 69 76 26. Tax software 2005 2006 3 25. Tax software 2005 2006 6 24. Tax software 2005 2006 8 24. Tax software 2005 2006 1 23. Tax software 2005 2006 4 22. Tax software 2005 2006 7 22. Tax software 2005 2006 0 21. Tax software 2005 2006 4 20. Tax software 2005 2006 8 20. Tax software 2005 2006 2 77 26. Tax software 2005 2006 2 25. Tax software 2005 2006 4 24. Tax software 2005 2006 7 23. Tax software 2005 2006 9 23. Tax software 2005 2006 2 22. Tax software 2005 2006 5 21. Tax software 2005 2006 8 21. Tax software 2005 2006 2 20. Tax software 2005 2006 6 19. Tax software 2005 2006 9 78 26. Tax software 2005 2006 1 25. Tax software 2005 2006 3 24. Tax software 2005 2006 6 23. Tax software 2005 2006 8 23. Tax software 2005 2006 1 22. Tax software 2005 2006 4 21. Tax software 2005 2006 7 21. Tax software 2005 2006 0 20. Tax software 2005 2006 3 19. Tax software 2005 2006 7 79 26. Tax software 2005 2006 0 25. Tax software 2005 2006 2 24. Tax software 2005 2006 4 23. Tax software 2005 2006 7 22. Tax software 2005 2006 9 22. Tax software 2005 2006 2 21. Tax software 2005 2006 5 20. Tax software 2005 2006 8 20. Tax software 2005 2006 1 19. Tax software 2005 2006 5 80 25. Tax software 2005 2006 9 25. Tax software 2005 2006 1 24. Tax software 2005 2006 3 23. Tax software 2005 2006 6 22. Tax software 2005 2006 8 22. Tax software 2005 2006 1 21. Tax software 2005 2006 3 20. Tax software 2005 2006 6 20. Tax software 2005 2006 0 19. Tax software 2005 2006 3 81 25. Tax software 2005 2006 8 25. Tax software 2005 2006 0 24. Tax software 2005 2006 2 23. Tax software 2005 2006 4 22. Tax software 2005 2006 7 21. Tax software 2005 2006 9 21. Tax software 2005 2006 2 20. Tax software 2005 2006 5 19. Tax software 2005 2006 8 19. Tax software 2005 2006 1 82 25. Tax software 2005 2006 8 24. Tax software 2005 2006 9 24. Tax software 2005 2006 1 23. Tax software 2005 2006 4 22. Tax software 2005 2006 6 21. Tax software 2005 2006 8 21. Tax software 2005 2006 1 20. Tax software 2005 2006 4 19. Tax software 2005 2006 7 19. Tax software 2005 2006 0 83 25. Tax software 2005 2006 7 24. Tax software 2005 2006 9 24. Tax software 2005 2006 1 23. Tax software 2005 2006 3 22. Tax software 2005 2006 5 21. Tax software 2005 2006 7 21. Tax software 2005 2006 0 20. Tax software 2005 2006 2 19. Tax software 2005 2006 5 18. Tax software 2005 2006 8 84 25. Tax software 2005 2006 6 24. Tax software 2005 2006 8 24. Tax software 2005 2006 0 23. Tax software 2005 2006 2 22. Tax software 2005 2006 4 21. Tax software 2005 2006 6 20. Tax software 2005 2006 9 20. Tax software 2005 2006 1 19. Tax software 2005 2006 4 18. Tax software 2005 2006 7 85 25. Tax software 2005 2006 6 24. Tax software 2005 2006 8 23. Tax software 2005 2006 9 23. Tax software 2005 2006 1 22. Tax software 2005 2006 3 21. Tax software 2005 2006 6 20. Tax software 2005 2006 8 20. Tax software 2005 2006 1 19. Tax software 2005 2006 3 18. Tax software 2005 2006 6 86 25. Tax software 2005 2006 5 24. Tax software 2005 2006 7 23. Tax software 2005 2006 9 23. Tax software 2005 2006 1 22. Tax software 2005 2006 3 21. Tax software 2005 2006 5 20. Tax software 2005 2006 7 20. Tax software 2005 2006 0 19. Tax software 2005 2006 2 18. Tax software 2005 2006 5 87 25. Tax software 2005 2006 5 24. Tax software 2005 2006 7 23. Tax software 2005 2006 8 23. Tax software 2005 2006 0 22. Tax software 2005 2006 2 21. Tax software 2005 2006 4 20. Tax software 2005 2006 7 19. Tax software 2005 2006 9 19. Tax software 2005 2006 2 18. Tax software 2005 2006 4 88 25. Tax software 2005 2006 5 24. Tax software 2005 2006 6 23. Tax software 2005 2006 8 23. Tax software 2005 2006 0 22. Tax software 2005 2006 2 21. Tax software 2005 2006 4 20. Tax software 2005 2006 6 19. Tax software 2005 2006 8 19. Tax software 2005 2006 1 18. Tax software 2005 2006 3 89 25. Tax software 2005 2006 4 24. Tax software 2005 2006 6 23. Tax software 2005 2006 8 22. Tax software 2005 2006 9 22. Tax software 2005 2006 1 21. Tax software 2005 2006 3 20. Tax software 2005 2006 5 19. Tax software 2005 2006 8 19. Tax software 2005 2006 0 18. Tax software 2005 2006 3 90 25. Tax software 2005 2006 4 24. Tax software 2005 2006 6 23. Tax software 2005 2006 7 22. Tax software 2005 2006 9 22. Tax software 2005 2006 1 21. Tax software 2005 2006 3 20. Tax software 2005 2006 5 19. Tax software 2005 2006 7 19. Tax software 2005 2006 0 18. Tax software 2005 2006 2 91 25. Tax software 2005 2006 4 24. Tax software 2005 2006 5 23. Tax software 2005 2006 7 22. Tax software 2005 2006 9 22. Tax software 2005 2006 1 21. Tax software 2005 2006 3 20. Tax software 2005 2006 5 19. Tax software 2005 2006 7 18. Tax software 2005 2006 9 18. Tax software 2005 2006 2 92 25. Tax software 2005 2006 4 24. Tax software 2005 2006 5 23. Tax software 2005 2006 7 22. Tax software 2005 2006 9 22. Tax software 2005 2006 0 21. Tax software 2005 2006 2 20. Tax software 2005 2006 4 19. Tax software 2005 2006 6 18. Tax software 2005 2006 9 18. Tax software 2005 2006 1 93 25. Tax software 2005 2006 4 24. Tax software 2005 2006 5 23. Tax software 2005 2006 7 22. Tax software 2005 2006 8 22. Tax software 2005 2006 0 21. Tax software 2005 2006 2 20. Tax software 2005 2006 4 19. Tax software 2005 2006 6 18. Tax software 2005 2006 8 18. Tax software 2005 2006 1 94 25. Tax software 2005 2006 3 24. Tax software 2005 2006 5 23. Tax software 2005 2006 6 22. Tax software 2005 2006 8 22. Tax software 2005 2006 0 21. Tax software 2005 2006 2 20. Tax software 2005 2006 4 19. Tax software 2005 2006 6 18. Tax software 2005 2006 8 18. Tax software 2005 2006 0 95 25. Tax software 2005 2006 3 24. Tax software 2005 2006 5 23. Tax software 2005 2006 6 22. Tax software 2005 2006 8 22. Tax software 2005 2006 0 21. Tax software 2005 2006 1 20. Tax software 2005 2006 3 19. Tax software 2005 2006 6 18. Tax software 2005 2006 8 18. Tax software 2005 2006 0 96 25. Tax software 2005 2006 3 24. Tax software 2005 2006 5 23. Tax software 2005 2006 6 22. Tax software 2005 2006 8 21. Tax software 2005 2006 9 21. Tax software 2005 2006 1 20. Tax software 2005 2006 3 19. Tax software 2005 2006 5 18. Tax software 2005 2006 8 18. Tax software 2005 2006 0 97 25. Tax software 2005 2006 3 24. Tax software 2005 2006 5 23. Tax software 2005 2006 6 22. Tax software 2005 2006 8 21. Tax software 2005 2006 9 21. Tax software 2005 2006 1 20. Tax software 2005 2006 3 19. Tax software 2005 2006 5 18. Tax software 2005 2006 7 18. Tax software 2005 2006 0 98 25. Tax software 2005 2006 3 24. Tax software 2005 2006 4 23. Tax software 2005 2006 6 22. Tax software 2005 2006 8 21. Tax software 2005 2006 9 21. Tax software 2005 2006 1 20. Tax software 2005 2006 3 19. Tax software 2005 2006 5 18. Tax software 2005 2006 7 17. Tax software 2005 2006 9 99 25. Tax software 2005 2006 3 24. Tax software 2005 2006 4 23. Tax software 2005 2006 6 22. Tax software 2005 2006 7 21. Tax software 2005 2006 9 21. Tax software 2005 2006 1 20. Tax software 2005 2006 3 19. Tax software 2005 2006 5 18. Tax software 2005 2006 7 17. Tax software 2005 2006 9 100 25. Tax software 2005 2006 3 24. Tax software 2005 2006 4 23. Tax software 2005 2006 6 22. Tax software 2005 2006 7 21. Tax software 2005 2006 9 21. Tax software 2005 2006 1 20. Tax software 2005 2006 3 19. Tax software 2005 2006 5 18. Tax software 2005 2006 7 17. Tax software 2005 2006 9 101 25. Tax software 2005 2006 3 24. Tax software 2005 2006 4 23. Tax software 2005 2006 6 22. Tax software 2005 2006 7 21. Tax software 2005 2006 9 21. Tax software 2005 2006 1 20. Tax software 2005 2006 2 19. Tax software 2005 2006 4 18. Tax software 2005 2006 7 17. Tax software 2005 2006 9 102 25. Tax software 2005 2006 3 24. Tax software 2005 2006 4 23. Tax software 2005 2006 6 22. Tax software 2005 2006 7 21. Tax software 2005 2006 9 21. Tax software 2005 2006 1 20. Tax software 2005 2006 2 19. Tax software 2005 2006 4 18. Tax software 2005 2006 6 17. Tax software 2005 2006 9 103 25. Tax software 2005 2006 3 24. Tax software 2005 2006 4 23. Tax software 2005 2006 6 22. Tax software 2005 2006 7 21. Tax software 2005 2006 9 21. Tax software 2005 2006 0 20. Tax software 2005 2006 2 19. Tax software 2005 2006 4 18. Tax software 2005 2006 6 17. Tax software 2005 2006 9 104 25. Tax software 2005 2006 3 24. Tax software 2005 2006 4 23. Tax software 2005 2006 5 22. Tax software 2005 2006 7 21. Tax software 2005 2006 9 21. Tax software 2005 2006 0 20. Tax software 2005 2006 2 19. Tax software 2005 2006 4 18. Tax software 2005 2006 6 17. Tax software 2005 2006 8 105 25. Tax software 2005 2006 3 24. Tax software 2005 2006 4 23. Tax software 2005 2006 5 22. Tax software 2005 2006 7 21. Tax software 2005 2006 9 21. Tax software 2005 2006 0 20. Tax software 2005 2006 2 19. Tax software 2005 2006 4 18. Tax software 2005 2006 6 17. Tax software 2005 2006 8 106 25. Tax software 2005 2006 3 24. Tax software 2005 2006 4 23. Tax software 2005 2006 5 22. Tax software 2005 2006 7 21. Tax software 2005 2006 9 21. Tax software 2005 2006 0 20. Tax software 2005 2006 2 19. Tax software 2005 2006 4 18. Tax software 2005 2006 6 17. Tax software 2005 2006 8 107 25. Tax software 2005 2006 2 24. Tax software 2005 2006 4 23. Tax software 2005 2006 5 22. Tax software 2005 2006 7 21. Tax software 2005 2006 8 21. Tax software 2005 2006 0 20. Tax software 2005 2006 2 19. Tax software 2005 2006 4 18. Tax software 2005 2006 6 17. Tax software 2005 2006 8 108 25. Tax software 2005 2006 2 24. Tax software 2005 2006 4 23. Tax software 2005 2006 5 22. Tax software 2005 2006 7 21. Tax software 2005 2006 8 21. Tax software 2005 2006 0 20. Tax software 2005 2006 2 19. Tax software 2005 2006 4 18. Tax software 2005 2006 6 17. Tax software 2005 2006 8 109 25. Tax software 2005 2006 2 24. Tax software 2005 2006 4 23. Tax software 2005 2006 5 22. Tax software 2005 2006 7 21. Tax software 2005 2006 8 21. Tax software 2005 2006 0 20. Tax software 2005 2006 2 19. Tax software 2005 2006 4 18. Tax software 2005 2006 6 17. Tax software 2005 2006 8 110 25. Tax software 2005 2006 2 24. Tax software 2005 2006 4 23. Tax software 2005 2006 5 22. Tax software 2005 2006 7 21. Tax software 2005 2006 8 21. Tax software 2005 2006 0 20. Tax software 2005 2006 2 19. Tax software 2005 2006 4 18. Tax software 2005 2006 6 17. Tax software 2005 2006 8 111 25. Tax software 2005 2006 2 24. Tax software 2005 2006 4 23. Tax software 2005 2006 5 22. Tax software 2005 2006 7 21. Tax software 2005 2006 8 21. Tax software 2005 2006 0 20. Tax software 2005 2006 2 19. Tax software 2005 2006 4 18. Tax software 2005 2006 6 17. Tax software 2005 2006 8 112 25. Tax software 2005 2006 2 24. Tax software 2005 2006 4 23. Tax software 2005 2006 5 22. Tax software 2005 2006 7 21. Tax software 2005 2006 8 21. Tax software 2005 2006 0 20. Tax software 2005 2006 2 19. Tax software 2005 2006 4 18. Tax software 2005 2006 6 17. Tax software 2005 2006 8 113 25. Tax software 2005 2006 2 24. Tax software 2005 2006 4 23. Tax software 2005 2006 5 22. Tax software 2005 2006 7 21. Tax software 2005 2006 8 21. Tax software 2005 2006 0 20. Tax software 2005 2006 2 19. Tax software 2005 2006 4 18. Tax software 2005 2006 6 17. Tax software 2005 2006 8 114 25. Tax software 2005 2006 2 24. Tax software 2005 2006 4 23. Tax software 2005 2006 5 22. Tax software 2005 2006 7 21. Tax software 2005 2006 8 21. Tax software 2005 2006 0 20. Tax software 2005 2006 2 19. Tax software 2005 2006 4 18. Tax software 2005 2006 6 17. Tax software 2005 2006 8 115+ 25. Tax software 2005 2006 2 24. Tax software 2005 2006 4 23. Tax software 2005 2006 5 22. Tax software 2005 2006 7 21. Tax software 2005 2006 8 21. Tax software 2005 2006 0 20. Tax software 2005 2006 2 19. Tax software 2005 2006 4 18. Tax software 2005 2006 6 17. Tax software 2005 2006 8 Appendix C. Tax software 2005 2006 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 70 71 72 73 74 75 76 77 78 79 70 21. Tax software 2005 2006 8 21. Tax software 2005 2006 3 20. Tax software 2005 2006 9 20. Tax software 2005 2006 6 20. Tax software 2005 2006 2 19. Tax software 2005 2006 9 19. Tax software 2005 2006 6 19. Tax software 2005 2006 4 19. Tax software 2005 2006 1 18. Tax software 2005 2006 9 71 21. Tax software 2005 2006 3 20. Tax software 2005 2006 9 20. Tax software 2005 2006 5 20. Tax software 2005 2006 1 19. Tax software 2005 2006 7 19. Tax software 2005 2006 4 19. Tax software 2005 2006 1 18. Tax software 2005 2006 8 18. Tax software 2005 2006 5 18. Tax software 2005 2006 3 72 20. Tax software 2005 2006 9 20. Tax software 2005 2006 5 20. Tax software 2005 2006 0 19. Tax software 2005 2006 6 19. Tax software 2005 2006 3 18. Tax software 2005 2006 9 18. Tax software 2005 2006 6 18. Tax software 2005 2006 3 18. Tax software 2005 2006 0 17. Tax software 2005 2006 7 73 20. Tax software 2005 2006 6 20. Tax software 2005 2006 1 19. Tax software 2005 2006 6 19. Tax software 2005 2006 2 18. Tax software 2005 2006 8 18. Tax software 2005 2006 4 18. Tax software 2005 2006 1 17. Tax software 2005 2006 8 17. Tax software 2005 2006 5 17. Tax software 2005 2006 2 74 20. Tax software 2005 2006 2 19. Tax software 2005 2006 7 19. Tax software 2005 2006 3 18. Tax software 2005 2006 8 18. Tax software 2005 2006 4 18. Tax software 2005 2006 0 17. Tax software 2005 2006 6 17. Tax software 2005 2006 3 17. Tax software 2005 2006 0 16. Tax software 2005 2006 7 75 19. Tax software 2005 2006 9 19. Tax software 2005 2006 4 18. Tax software 2005 2006 9 18. Tax software 2005 2006 4 18. Tax software 2005 2006 0 17. Tax software 2005 2006 6 17. Tax software 2005 2006 2 16. Tax software 2005 2006 8 16. Tax software 2005 2006 5 16. Tax software 2005 2006 2 76 19. Tax software 2005 2006 6 19. Tax software 2005 2006 1 18. Tax software 2005 2006 6 18. Tax software 2005 2006 1 17. Tax software 2005 2006 6 17. Tax software 2005 2006 2 16. Tax software 2005 2006 8 16. Tax software 2005 2006 4 16. Tax software 2005 2006 0 15. Tax software 2005 2006 7 77 19. Tax software 2005 2006 4 18. Tax software 2005 2006 8 18. Tax software 2005 2006 3 17. Tax software 2005 2006 8 17. Tax software 2005 2006 3 16. Tax software 2005 2006 8 16. Tax software 2005 2006 4 16. Tax software 2005 2006 0 15. Tax software 2005 2006 6 15. Tax software 2005 2006 3 78 19. Tax software 2005 2006 1 18. Tax software 2005 2006 5 18. Tax software 2005 2006 0 17. Tax software 2005 2006 5 17. Tax software 2005 2006 0 16. Tax software 2005 2006 5 16. Tax software 2005 2006 0 15. Tax software 2005 2006 6 15. Tax software 2005 2006 2 14. Tax software 2005 2006 9 79 18. Tax software 2005 2006 9 18. Tax software 2005 2006 3 17. Tax software 2005 2006 7 17. Tax software 2005 2006 2 16. Tax software 2005 2006 7 16. Tax software 2005 2006 2 15. Tax software 2005 2006 7 15. Tax software 2005 2006 3 14. Tax software 2005 2006 9 14. Tax software 2005 2006 5 80 18. Tax software 2005 2006 7 18. Tax software 2005 2006 1 17. Tax software 2005 2006 5 16. Tax software 2005 2006 9 16. Tax software 2005 2006 4 15. Tax software 2005 2006 9 15. Tax software 2005 2006 4 15. Tax software 2005 2006 0 14. Tax software 2005 2006 5 14. Tax software 2005 2006 1 81 18. Tax software 2005 2006 5 17. Tax software 2005 2006 9 17. Tax software 2005 2006 3 16. Tax software 2005 2006 7 16. Tax software 2005 2006 2 15. Tax software 2005 2006 6 15. Tax software 2005 2006 1 14. Tax software 2005 2006 7 14. Tax software 2005 2006 2 13. Tax software 2005 2006 8 82 18. Tax software 2005 2006 3 17. Tax software 2005 2006 7 17. Tax software 2005 2006 1 16. Tax software 2005 2006 5 15. Tax software 2005 2006 9 15. Tax software 2005 2006 4 14. Tax software 2005 2006 9 14. Tax software 2005 2006 4 13. Tax software 2005 2006 9 13. Tax software 2005 2006 5 83 18. Tax software 2005 2006 2 17. Tax software 2005 2006 5 16. Tax software 2005 2006 9 16. Tax software 2005 2006 3 15. Tax software 2005 2006 7 15. Tax software 2005 2006 2 14. Tax software 2005 2006 7 14. Tax software 2005 2006 2 13. Tax software 2005 2006 7 13. Tax software 2005 2006 2 84 18. Tax software 2005 2006 0 17. Tax software 2005 2006 4 16. Tax software 2005 2006 7 16. Tax software 2005 2006 1 15. Tax software 2005 2006 5 15. Tax software 2005 2006 0 14. Tax software 2005 2006 4 13. Tax software 2005 2006 9 13. Tax software 2005 2006 4 13. Tax software 2005 2006 0 85 17. Tax software 2005 2006 9 17. Tax software 2005 2006 3 16. Tax software 2005 2006 6 16. Tax software 2005 2006 0 15. Tax software 2005 2006 4 14. Tax software 2005 2006 8 14. Tax software 2005 2006 3 13. Tax software 2005 2006 7 13. Tax software 2005 2006 2 12. Tax software 2005 2006 8 86 17. Tax software 2005 2006 8 17. Tax software 2005 2006 1 16. Tax software 2005 2006 5 15. Tax software 2005 2006 8 15. Tax software 2005 2006 2 14. Tax software 2005 2006 6 14. Tax software 2005 2006 1 13. Tax software 2005 2006 5 13. Tax software 2005 2006 0 12. Tax software 2005 2006 5 87 17. Tax software 2005 2006 7 17. Tax software 2005 2006 0 16. Tax software 2005 2006 4 15. Tax software 2005 2006 7 15. Tax software 2005 2006 1 14. Tax software 2005 2006 5 13. Tax software 2005 2006 9 13. Tax software 2005 2006 4 12. Tax software 2005 2006 9 12. Tax software 2005 2006 4 88 17. Tax software 2005 2006 6 16. Tax software 2005 2006 9 16. Tax software 2005 2006 3 15. Tax software 2005 2006 6 15. Tax software 2005 2006 0 14. Tax software 2005 2006 4 13. Tax software 2005 2006 8 13. Tax software 2005 2006 2 12. Tax software 2005 2006 7 12. Tax software 2005 2006 2 89 17. Tax software 2005 2006 6 16. Tax software 2005 2006 9 16. Tax software 2005 2006 2 15. Tax software 2005 2006 5 14. Tax software 2005 2006 9 14. Tax software 2005 2006 3 13. Tax software 2005 2006 7 13. Tax software 2005 2006 1 12. Tax software 2005 2006 6 12. Tax software 2005 2006 0 90 17. Tax software 2005 2006 5 16. Tax software 2005 2006 8 16. Tax software 2005 2006 1 15. Tax software 2005 2006 4 14. Tax software 2005 2006 8 14. Tax software 2005 2006 2 13. Tax software 2005 2006 6 13. Tax software 2005 2006 0 12. Tax software 2005 2006 4 11. Tax software 2005 2006 9 91 17. Tax software 2005 2006 4 16. Tax software 2005 2006 7 16. Tax software 2005 2006 0 15. Tax software 2005 2006 4 14. Tax software 2005 2006 7 14. Tax software 2005 2006 1 13. Tax software 2005 2006 5 12. Tax software 2005 2006 9 12. Tax software 2005 2006 3 11. Tax software 2005 2006 8 92 17. Tax software 2005 2006 4 16. Tax software 2005 2006 7 16. Tax software 2005 2006 0 15. Tax software 2005 2006 3 14. Tax software 2005 2006 6 14. Tax software 2005 2006 0 13. Tax software 2005 2006 4 12. Tax software 2005 2006 8 12. Tax software 2005 2006 2 11. Tax software 2005 2006 7 93 17. Tax software 2005 2006 3 16. Tax software 2005 2006 6 15. Tax software 2005 2006 9 15. Tax software 2005 2006 2 14. Tax software 2005 2006 6 13. Tax software 2005 2006 9 13. Tax software 2005 2006 3 12. Tax software 2005 2006 7 12. Tax software 2005 2006 1 11. Tax software 2005 2006 6 94 17. Tax software 2005 2006 3 16. Tax software 2005 2006 6 15. Tax software 2005 2006 9 15. Tax software 2005 2006 2 14. Tax software 2005 2006 5 13. Tax software 2005 2006 9 13. Tax software 2005 2006 2 12. Tax software 2005 2006 6 12. Tax software 2005 2006 0 11. Tax software 2005 2006 5 95 17. Tax software 2005 2006 3 16. Tax software 2005 2006 5 15. Tax software 2005 2006 8 15. Tax software 2005 2006 1 14. Tax software 2005 2006 5 13. Tax software 2005 2006 8 13. Tax software 2005 2006 2 12. Tax software 2005 2006 6 12. Tax software 2005 2006 0 11. Tax software 2005 2006 4 96 17. Tax software 2005 2006 2 16. Tax software 2005 2006 5 15. Tax software 2005 2006 8 15. Tax software 2005 2006 1 14. Tax software 2005 2006 4 13. Tax software 2005 2006 8 13. Tax software 2005 2006 1 12. Tax software 2005 2006 5 11. Tax software 2005 2006 9 11. Tax software 2005 2006 3 97 17. Tax software 2005 2006 2 16. Tax software 2005 2006 5 15. Tax software 2005 2006 8 15. Tax software 2005 2006 1 14. Tax software 2005 2006 4 13. Tax software 2005 2006 7 13. Tax software 2005 2006 1 12. Tax software 2005 2006 5 11. Tax software 2005 2006 9 11. Tax software 2005 2006 3 98 17. Tax software 2005 2006 2 16. Tax software 2005 2006 4 15. Tax software 2005 2006 7 15. Tax software 2005 2006 0 14. Tax software 2005 2006 3 13. Tax software 2005 2006 7 13. Tax software 2005 2006 0 12. Tax software 2005 2006 4 11. Tax software 2005 2006 8 11. Tax software 2005 2006 2 99 17. Tax software 2005 2006 2 16. Tax software 2005 2006 4 15. Tax software 2005 2006 7 15. Tax software 2005 2006 0 14. Tax software 2005 2006 3 13. Tax software 2005 2006 6 13. Tax software 2005 2006 0 12. Tax software 2005 2006 4 11. Tax software 2005 2006 8 11. Tax software 2005 2006 2 100 17. Tax software 2005 2006 1 16. Tax software 2005 2006 4 15. Tax software 2005 2006 7 15. Tax software 2005 2006 0 14. Tax software 2005 2006 3 13. Tax software 2005 2006 6 12. Tax software 2005 2006 9 12. Tax software 2005 2006 3 11. Tax software 2005 2006 7 11. Tax software 2005 2006 1 101 17. Tax software 2005 2006 1 16. Tax software 2005 2006 4 15. Tax software 2005 2006 6 14. Tax software 2005 2006 9 14. Tax software 2005 2006 2 13. Tax software 2005 2006 6 12. Tax software 2005 2006 9 12. Tax software 2005 2006 3 11. Tax software 2005 2006 7 11. Tax software 2005 2006 1 102 17. Tax software 2005 2006 1 16. Tax software 2005 2006 4 15. Tax software 2005 2006 6 14. Tax software 2005 2006 9 14. Tax software 2005 2006 2 13. Tax software 2005 2006 5 12. Tax software 2005 2006 9 12. Tax software 2005 2006 2 11. Tax software 2005 2006 6 11. Tax software 2005 2006 0 103 17. Tax software 2005 2006 1 16. Tax software 2005 2006 3 15. Tax software 2005 2006 6 14. Tax software 2005 2006 9 14. Tax software 2005 2006 2 13. Tax software 2005 2006 5 12. Tax software 2005 2006 9 12. Tax software 2005 2006 2 11. Tax software 2005 2006 6 11. Tax software 2005 2006 0 104 17. Tax software 2005 2006 1 16. Tax software 2005 2006 3 15. Tax software 2005 2006 6 14. Tax software 2005 2006 9 14. Tax software 2005 2006 2 13. Tax software 2005 2006 5 12. Tax software 2005 2006 8 12. Tax software 2005 2006 2 11. Tax software 2005 2006 6 11. Tax software 2005 2006 0 105 17. Tax software 2005 2006 1 16. Tax software 2005 2006 3 15. Tax software 2005 2006 6 14. Tax software 2005 2006 9 14. Tax software 2005 2006 2 13. Tax software 2005 2006 5 12. Tax software 2005 2006 8 12. Tax software 2005 2006 2 11. Tax software 2005 2006 5 10. Tax software 2005 2006 9 106 17. Tax software 2005 2006 1 16. Tax software 2005 2006 3 15. Tax software 2005 2006 6 14. Tax software 2005 2006 8 14. Tax software 2005 2006 1 13. Tax software 2005 2006 5 12. Tax software 2005 2006 8 12. Tax software 2005 2006 2 11. Tax software 2005 2006 5 10. Tax software 2005 2006 9 107 17. Tax software 2005 2006 0 16. Tax software 2005 2006 3 15. Tax software 2005 2006 6 14. Tax software 2005 2006 8 14. Tax software 2005 2006 1 13. Tax software 2005 2006 4 12. Tax software 2005 2006 8 12. Tax software 2005 2006 1 11. Tax software 2005 2006 5 10. Tax software 2005 2006 9 108 17. Tax software 2005 2006 0 16. Tax software 2005 2006 3 15. Tax software 2005 2006 5 14. Tax software 2005 2006 8 14. Tax software 2005 2006 1 13. Tax software 2005 2006 4 12. Tax software 2005 2006 8 12. Tax software 2005 2006 1 11. Tax software 2005 2006 5 10. Tax software 2005 2006 9 109 17. Tax software 2005 2006 0 16. Tax software 2005 2006 3 15. Tax software 2005 2006 5 14. Tax software 2005 2006 8 14. Tax software 2005 2006 1 13. Tax software 2005 2006 4 12. Tax software 2005 2006 8 12. Tax software 2005 2006 1 11. Tax software 2005 2006 5 10. Tax software 2005 2006 9 Appendix C. Tax software 2005 2006 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 70 71 72 73 74 75 76 77 78 79 110 17. Tax software 2005 2006 0 16. Tax software 2005 2006 3 15. Tax software 2005 2006 5 14. Tax software 2005 2006 8 14. Tax software 2005 2006 1 13. Tax software 2005 2006 4 12. Tax software 2005 2006 7 12. Tax software 2005 2006 1 11. Tax software 2005 2006 5 10. Tax software 2005 2006 9 111 17. Tax software 2005 2006 0 16. Tax software 2005 2006 3 15. Tax software 2005 2006 5 14. Tax software 2005 2006 8 14. Tax software 2005 2006 1 13. Tax software 2005 2006 4 12. Tax software 2005 2006 7 12. Tax software 2005 2006 1 11. Tax software 2005 2006 5 10. Tax software 2005 2006 8 112 17. Tax software 2005 2006 0 16. Tax software 2005 2006 3 15. Tax software 2005 2006 5 14. Tax software 2005 2006 8 14. Tax software 2005 2006 1 13. Tax software 2005 2006 4 12. Tax software 2005 2006 7 12. Tax software 2005 2006 1 11. Tax software 2005 2006 5 10. Tax software 2005 2006 8 113 17. Tax software 2005 2006 0 16. Tax software 2005 2006 3 15. Tax software 2005 2006 5 14. Tax software 2005 2006 8 14. Tax software 2005 2006 1 13. Tax software 2005 2006 4 12. Tax software 2005 2006 7 12. Tax software 2005 2006 1 11. Tax software 2005 2006 4 10. Tax software 2005 2006 8 114 17. Tax software 2005 2006 0 16. Tax software 2005 2006 3 15. Tax software 2005 2006 5 14. Tax software 2005 2006 8 14. Tax software 2005 2006 1 13. Tax software 2005 2006 4 12. Tax software 2005 2006 7 12. Tax software 2005 2006 1 11. Tax software 2005 2006 4 10. Tax software 2005 2006 8 115+ 17. Tax software 2005 2006 0 16. Tax software 2005 2006 3 15. Tax software 2005 2006 5 14. Tax software 2005 2006 8 14. Tax software 2005 2006 1 13. Tax software 2005 2006 4 12. Tax software 2005 2006 7 12. Tax software 2005 2006 1 11. Tax software 2005 2006 4 10. Tax software 2005 2006 8 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 80 81 82 83 84 85 86 87 88 89 80 13. Tax software 2005 2006 8 13. Tax software 2005 2006 4 13. Tax software 2005 2006 1 12. Tax software 2005 2006 8 12. Tax software 2005 2006 6 12. Tax software 2005 2006 3 12. Tax software 2005 2006 1 11. Tax software 2005 2006 9 11. Tax software 2005 2006 7 11. Tax software 2005 2006 5 81 13. Tax software 2005 2006 4 13. Tax software 2005 2006 1 12. Tax software 2005 2006 7 12. Tax software 2005 2006 4 12. Tax software 2005 2006 2 11. Tax software 2005 2006 9 11. Tax software 2005 2006 7 11. Tax software 2005 2006 4 11. Tax software 2005 2006 3 11. Tax software 2005 2006 1 82 13. Tax software 2005 2006 1 12. Tax software 2005 2006 7 12. Tax software 2005 2006 4 12. Tax software 2005 2006 1 11. Tax software 2005 2006 8 11. Tax software 2005 2006 5 11. Tax software 2005 2006 3 11. Tax software 2005 2006 0 10. Tax software 2005 2006 8 10. Tax software 2005 2006 6 83 12. Tax software 2005 2006 8 12. Tax software 2005 2006 4 12. Tax software 2005 2006 1 11. Tax software 2005 2006 7 11. Tax software 2005 2006 4 11. Tax software 2005 2006 1 10. Tax software 2005 2006 9 10. Tax software 2005 2006 6 10. Tax software 2005 2006 4 10. Tax software 2005 2006 2 84 12. Tax software 2005 2006 6 12. Tax software 2005 2006 2 11. Tax software 2005 2006 8 11. Tax software 2005 2006 4 11. Tax software 2005 2006 1 10. Tax software 2005 2006 8 10. Tax software 2005 2006 5 10. Tax software 2005 2006 3 10. Tax software 2005 2006 1 9. Tax software 2005 2006 9 85 12. Tax software 2005 2006 3 11. Tax software 2005 2006 9 11. Tax software 2005 2006 5 11. Tax software 2005 2006 1 10. Tax software 2005 2006 8 10. Tax software 2005 2006 5 10. Tax software 2005 2006 2 9. Tax software 2005 2006 9 9. Tax software 2005 2006 7 9. Tax software 2005 2006 5 86 12. Tax software 2005 2006 1 11. Tax software 2005 2006 7 11. Tax software 2005 2006 3 10. Tax software 2005 2006 9 10. Tax software 2005 2006 5 10. Tax software 2005 2006 2 9. Tax software 2005 2006 9 9. Tax software 2005 2006 6 9. Tax software 2005 2006 4 9. Tax software 2005 2006 2 87 11. Tax software 2005 2006 9 11. Tax software 2005 2006 4 11. Tax software 2005 2006 0 10. Tax software 2005 2006 6 10. Tax software 2005 2006 3 9. Tax software 2005 2006 9 9. Tax software 2005 2006 6 9. Tax software 2005 2006 4 9. Tax software 2005 2006 1 8. Tax software 2005 2006 9 88 11. Tax software 2005 2006 7 11. Tax software 2005 2006 3 10. Tax software 2005 2006 8 10. Tax software 2005 2006 4 10. Tax software 2005 2006 1 9. Tax software 2005 2006 7 9. Tax software 2005 2006 4 9. Tax software 2005 2006 1 8. Tax software 2005 2006 8 8. Tax software 2005 2006 6 89 11. Tax software 2005 2006 5 11. Tax software 2005 2006 1 10. Tax software 2005 2006 6 10. Tax software 2005 2006 2 9. Tax software 2005 2006 9 9. Tax software 2005 2006 5 9. Tax software 2005 2006 2 8. Tax software 2005 2006 9 8. Tax software 2005 2006 6 8. Tax software 2005 2006 3 90 11. Tax software 2005 2006 4 10. Tax software 2005 2006 9 10. Tax software 2005 2006 5 10. Tax software 2005 2006 1 9. Tax software 2005 2006 7 9. Tax software 2005 2006 3 9. Tax software 2005 2006 0 8. Tax software 2005 2006 6 8. Tax software 2005 2006 3 8. Tax software 2005 2006 1 91 11. Tax software 2005 2006 3 10. Tax software 2005 2006 8 10. Tax software 2005 2006 3 9. Tax software 2005 2006 9 9. Tax software 2005 2006 5 9. Tax software 2005 2006 1 8. Tax software 2005 2006 8 8. Tax software 2005 2006 4 8. Tax software 2005 2006 1 7. Tax software 2005 2006 9 92 11. Tax software 2005 2006 2 10. Tax software 2005 2006 7 10. Tax software 2005 2006 2 9. Tax software 2005 2006 8 9. Tax software 2005 2006 3 9. Tax software 2005 2006 0 8. Tax software 2005 2006 6 8. Tax software 2005 2006 3 8. Tax software 2005 2006 0 7. Tax software 2005 2006 7 93 11. Tax software 2005 2006 1 10. Tax software 2005 2006 6 10. Tax software 2005 2006 1 9. Tax software 2005 2006 6 9. Tax software 2005 2006 2 8. Tax software 2005 2006 8 8. Tax software 2005 2006 5 8. Tax software 2005 2006 1 7. Tax software 2005 2006 8 7. Tax software 2005 2006 5 94 11. Tax software 2005 2006 0 10. Tax software 2005 2006 5 10. Tax software 2005 2006 0 9. Tax software 2005 2006 5 9. Tax software 2005 2006 1 8. Tax software 2005 2006 7 8. Tax software 2005 2006 3 8. Tax software 2005 2006 0 7. Tax software 2005 2006 6 7. Tax software 2005 2006 3 95 10. Tax software 2005 2006 9 10. Tax software 2005 2006 4 9. Tax software 2005 2006 9 9. Tax software 2005 2006 4 9. Tax software 2005 2006 0 8. Tax software 2005 2006 6 8. Tax software 2005 2006 2 7. Tax software 2005 2006 8 7. Tax software 2005 2006 5 7. Tax software 2005 2006 2 96 10. Tax software 2005 2006 8 10. Tax software 2005 2006 3 9. Tax software 2005 2006 8 9. Tax software 2005 2006 3 8. Tax software 2005 2006 9 8. Tax software 2005 2006 5 8. Tax software 2005 2006 1 7. Tax software 2005 2006 7 7. Tax software 2005 2006 4 7. Tax software 2005 2006 1 97 10. Tax software 2005 2006 7 10. Tax software 2005 2006 2 9. Tax software 2005 2006 7 9. Tax software 2005 2006 2 8. Tax software 2005 2006 8 8. Tax software 2005 2006 4 8. Tax software 2005 2006 0 7. Tax software 2005 2006 6 7. Tax software 2005 2006 3 6. Tax software 2005 2006 9 98 10. Tax software 2005 2006 7 10. Tax software 2005 2006 1 9. Tax software 2005 2006 6 9. Tax software 2005 2006 2 8. Tax software 2005 2006 7 8. Tax software 2005 2006 3 7. Tax software 2005 2006 9 7. Tax software 2005 2006 5 7. Tax software 2005 2006 1 6. Tax software 2005 2006 8 99 10. Tax software 2005 2006 6 10. Tax software 2005 2006 1 9. Tax software 2005 2006 6 9. Tax software 2005 2006 1 8. Tax software 2005 2006 6 8. Tax software 2005 2006 2 7. Tax software 2005 2006 8 7. Tax software 2005 2006 4 7. Tax software 2005 2006 0 6. Tax software 2005 2006 7 100 10. Tax software 2005 2006 6 10. Tax software 2005 2006 0 9. Tax software 2005 2006 5 9. Tax software 2005 2006 0 8. Tax software 2005 2006 5 8. Tax software 2005 2006 1 7. Tax software 2005 2006 7 7. Tax software 2005 2006 3 6. Tax software 2005 2006 9 6. Tax software 2005 2006 6 101 10. Tax software 2005 2006 5 10. Tax software 2005 2006 0 9. Tax software 2005 2006 4 9. Tax software 2005 2006 0 8. Tax software 2005 2006 5 8. Tax software 2005 2006 0 7. Tax software 2005 2006 6 7. Tax software 2005 2006 2 6. Tax software 2005 2006 9 6. Tax software 2005 2006 5 102 10. Tax software 2005 2006 5 9. Tax software 2005 2006 9 9. Tax software 2005 2006 4 8. Tax software 2005 2006 9 8. Tax software 2005 2006 4 8. Tax software 2005 2006 0 7. Tax software 2005 2006 5 7. Tax software 2005 2006 1 6. Tax software 2005 2006 8 6. Tax software 2005 2006 4 103 10. Tax software 2005 2006 4 9. Tax software 2005 2006 9 9. Tax software 2005 2006 4 8. Tax software 2005 2006 8 8. Tax software 2005 2006 4 7. Tax software 2005 2006 9 7. Tax software 2005 2006 5 7. Tax software 2005 2006 1 6. Tax software 2005 2006 7 6. Tax software 2005 2006 3 104 10. Tax software 2005 2006 4 9. Tax software 2005 2006 8 9. Tax software 2005 2006 3 8. Tax software 2005 2006 8 8. Tax software 2005 2006 3 7. Tax software 2005 2006 9 7. Tax software 2005 2006 4 7. Tax software 2005 2006 0 6. Tax software 2005 2006 6 6. Tax software 2005 2006 3 105 10. Tax software 2005 2006 4 9. Tax software 2005 2006 8 9. Tax software 2005 2006 3 8. Tax software 2005 2006 8 8. Tax software 2005 2006 3 7. Tax software 2005 2006 8 7. Tax software 2005 2006 4 7. Tax software 2005 2006 0 6. Tax software 2005 2006 6 6. Tax software 2005 2006 2 106 10. Tax software 2005 2006 3 9. Tax software 2005 2006 8 9. Tax software 2005 2006 2 8. Tax software 2005 2006 7 8. Tax software 2005 2006 2 7. Tax software 2005 2006 8 7. Tax software 2005 2006 3 6. Tax software 2005 2006 9 6. Tax software 2005 2006 5 6. Tax software 2005 2006 2 107 10. Tax software 2005 2006 3 9. Tax software 2005 2006 8 9. Tax software 2005 2006 2 8. Tax software 2005 2006 7 8. Tax software 2005 2006 2 7. Tax software 2005 2006 7 7. Tax software 2005 2006 3 6. Tax software 2005 2006 9 6. Tax software 2005 2006 5 6. Tax software 2005 2006 1 108 10. Tax software 2005 2006 3 9. Tax software 2005 2006 7 9. Tax software 2005 2006 2 8. Tax software 2005 2006 7 8. Tax software 2005 2006 2 7. Tax software 2005 2006 7 7. Tax software 2005 2006 3 6. Tax software 2005 2006 8 6. Tax software 2005 2006 4 6. Tax software 2005 2006 1 109 10. Tax software 2005 2006 3 9. Tax software 2005 2006 7 9. Tax software 2005 2006 2 8. Tax software 2005 2006 7 8. Tax software 2005 2006 2 7. Tax software 2005 2006 7 7. Tax software 2005 2006 2 6. Tax software 2005 2006 8 6. Tax software 2005 2006 4 6. Tax software 2005 2006 0 110 10. Tax software 2005 2006 3 9. Tax software 2005 2006 7 9. Tax software 2005 2006 2 8. Tax software 2005 2006 6 8. Tax software 2005 2006 1 7. Tax software 2005 2006 7 7. Tax software 2005 2006 2 6. Tax software 2005 2006 8 6. Tax software 2005 2006 4 6. Tax software 2005 2006 0 111 10. Tax software 2005 2006 3 9. Tax software 2005 2006 7 9. Tax software 2005 2006 1 8. Tax software 2005 2006 6 8. Tax software 2005 2006 1 7. Tax software 2005 2006 6 7. Tax software 2005 2006 2 6. Tax software 2005 2006 8 6. Tax software 2005 2006 3 6. Tax software 2005 2006 0 112 10. Tax software 2005 2006 2 9. Tax software 2005 2006 7 9. Tax software 2005 2006 1 8. Tax software 2005 2006 6 8. Tax software 2005 2006 1 7. Tax software 2005 2006 6 7. Tax software 2005 2006 2 6. Tax software 2005 2006 7 6. Tax software 2005 2006 3 5. Tax software 2005 2006 9 113 10. Tax software 2005 2006 2 9. Tax software 2005 2006 7 9. Tax software 2005 2006 1 8. Tax software 2005 2006 6 8. Tax software 2005 2006 1 7. Tax software 2005 2006 6 7. Tax software 2005 2006 2 6. Tax software 2005 2006 7 6. Tax software 2005 2006 3 5. Tax software 2005 2006 9 114 10. Tax software 2005 2006 2 9. Tax software 2005 2006 7 9. Tax software 2005 2006 1 8. Tax software 2005 2006 6 8. Tax software 2005 2006 1 7. Tax software 2005 2006 6 7. Tax software 2005 2006 1 6. Tax software 2005 2006 7 6. Tax software 2005 2006 3 5. Tax software 2005 2006 9 115+ 10. Tax software 2005 2006 2 9. Tax software 2005 2006 7 9. Tax software 2005 2006 1 8. Tax software 2005 2006 6 8. Tax software 2005 2006 1 7. Tax software 2005 2006 6 7. Tax software 2005 2006 1 6. Tax software 2005 2006 7 6. Tax software 2005 2006 3 5. Tax software 2005 2006 9 Appendix C. Tax software 2005 2006 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 90 91 92 93 94 95 96 97 98 99 90 7. Tax software 2005 2006 8 7. Tax software 2005 2006 6 7. Tax software 2005 2006 4 7. Tax software 2005 2006 2 7. Tax software 2005 2006 1 6. Tax software 2005 2006 9 6. Tax software 2005 2006 8 6. Tax software 2005 2006 6 6. Tax software 2005 2006 5 6. Tax software 2005 2006 4 91 7. Tax software 2005 2006 6 7. Tax software 2005 2006 4 7. Tax software 2005 2006 2 7. Tax software 2005 2006 0 6. Tax software 2005 2006 8 6. Tax software 2005 2006 7 6. Tax software 2005 2006 5 6. Tax software 2005 2006 4 6. Tax software 2005 2006 3 6. Tax software 2005 2006 1 92 7. Tax software 2005 2006 4 7. Tax software 2005 2006 2 7. Tax software 2005 2006 0 6. Tax software 2005 2006 8 6. Tax software 2005 2006 6 6. Tax software 2005 2006 4 6. Tax software 2005 2006 3 6. Tax software 2005 2006 1 6. Tax software 2005 2006 0 5. Tax software 2005 2006 9 93 7. Tax software 2005 2006 2 7. Tax software 2005 2006 0 6. Tax software 2005 2006 8 6. Tax software 2005 2006 6 6. Tax software 2005 2006 4 6. Tax software 2005 2006 2 6. Tax software 2005 2006 1 5. Tax software 2005 2006 9 5. Tax software 2005 2006 8 5. Tax software 2005 2006 6 94 7. Tax software 2005 2006 1 6. Tax software 2005 2006 8 6. Tax software 2005 2006 6 6. Tax software 2005 2006 4 6. Tax software 2005 2006 2 6. Tax software 2005 2006 0 5. Tax software 2005 2006 9 5. Tax software 2005 2006 7 5. Tax software 2005 2006 6 5. Tax software 2005 2006 4 95 6. Tax software 2005 2006 9 6. Tax software 2005 2006 7 6. Tax software 2005 2006 4 6. Tax software 2005 2006 2 6. Tax software 2005 2006 0 5. Tax software 2005 2006 8 5. Tax software 2005 2006 7 5. Tax software 2005 2006 5 5. Tax software 2005 2006 4 5. Tax software 2005 2006 2 96 6. Tax software 2005 2006 8 6. Tax software 2005 2006 5 6. Tax software 2005 2006 3 6. Tax software 2005 2006 1 5. Tax software 2005 2006 9 5. Tax software 2005 2006 7 5. Tax software 2005 2006 5 5. Tax software 2005 2006 3 5. Tax software 2005 2006 2 5. Tax software 2005 2006 0 97 6. Tax software 2005 2006 6 6. Tax software 2005 2006 4 6. Tax software 2005 2006 1 5. Tax software 2005 2006 9 5. Tax software 2005 2006 7 5. Tax software 2005 2006 5 5. Tax software 2005 2006 3 5. Tax software 2005 2006 2 5. Tax software 2005 2006 0 4. Tax software 2005 2006 9 98 6. Tax software 2005 2006 5 6. Tax software 2005 2006 3 6. Tax software 2005 2006 0 5. Tax software 2005 2006 8 5. Tax software 2005 2006 6 5. Tax software 2005 2006 4 5. Tax software 2005 2006 2 5. Tax software 2005 2006 0 4. Tax software 2005 2006 8 4. Tax software 2005 2006 7 99 6. Tax software 2005 2006 4 6. Tax software 2005 2006 1 5. Tax software 2005 2006 9 5. Tax software 2005 2006 6 5. Tax software 2005 2006 4 5. Tax software 2005 2006 2 5. Tax software 2005 2006 0 4. Tax software 2005 2006 9 4. Tax software 2005 2006 7 4. Tax software 2005 2006 5 100 6. Tax software 2005 2006 3 6. Tax software 2005 2006 0 5. Tax software 2005 2006 8 5. Tax software 2005 2006 5 5. Tax software 2005 2006 3 5. Tax software 2005 2006 1 4. Tax software 2005 2006 9 4. Tax software 2005 2006 7 4. Tax software 2005 2006 5 4. Tax software 2005 2006 4 101 6. Tax software 2005 2006 2 5. Tax software 2005 2006 9 5. Tax software 2005 2006 6 5. Tax software 2005 2006 4 5. Tax software 2005 2006 2 5. Tax software 2005 2006 0 4. Tax software 2005 2006 8 4. Tax software 2005 2006 6 4. Tax software 2005 2006 4 4. Tax software 2005 2006 2 102 6. Tax software 2005 2006 1 5. Tax software 2005 2006 8 5. Tax software 2005 2006 5 5. Tax software 2005 2006 3 5. Tax software 2005 2006 1 4. Tax software 2005 2006 8 4. Tax software 2005 2006 6 4. Tax software 2005 2006 4 4. Tax software 2005 2006 3 4. Tax software 2005 2006 1 103 6. Tax software 2005 2006 0 5. Tax software 2005 2006 7 5. Tax software 2005 2006 4 5. Tax software 2005 2006 2 5. Tax software 2005 2006 0 4. Tax software 2005 2006 7 4. Tax software 2005 2006 5 4. Tax software 2005 2006 3 4. Tax software 2005 2006 1 4. Tax software 2005 2006 0 104 5. Tax software 2005 2006 9 5. Tax software 2005 2006 6 5. Tax software 2005 2006 4 5. Tax software 2005 2006 1 4. Tax software 2005 2006 9 4. Tax software 2005 2006 6 4. Tax software 2005 2006 4 4. Tax software 2005 2006 2 4. Tax software 2005 2006 0 3. Tax software 2005 2006 8 105 5. Tax software 2005 2006 9 5. Tax software 2005 2006 6 5. Tax software 2005 2006 3 5. Tax software 2005 2006 0 4. Tax software 2005 2006 8 4. Tax software 2005 2006 5 4. Tax software 2005 2006 3 4. Tax software 2005 2006 1 3. Tax software 2005 2006 9 3. Tax software 2005 2006 7 106 5. Tax software 2005 2006 8 5. Tax software 2005 2006 5 5. Tax software 2005 2006 2 4. Tax software 2005 2006 9 4. Tax software 2005 2006 7 4. Tax software 2005 2006 5 4. Tax software 2005 2006 2 4. Tax software 2005 2006 0 3. Tax software 2005 2006 8 3. Tax software 2005 2006 6 107 5. Tax software 2005 2006 8 5. Tax software 2005 2006 4 5. Tax software 2005 2006 1 4. Tax software 2005 2006 9 4. Tax software 2005 2006 6 4. Tax software 2005 2006 4 4. Tax software 2005 2006 2 3. Tax software 2005 2006 9 3. Tax software 2005 2006 7 3. Tax software 2005 2006 5 108 5. Tax software 2005 2006 7 5. Tax software 2005 2006 4 5. Tax software 2005 2006 1 4. Tax software 2005 2006 8 4. Tax software 2005 2006 6 4. Tax software 2005 2006 3 4. Tax software 2005 2006 1 3. Tax software 2005 2006 9 3. Tax software 2005 2006 7 3. Tax software 2005 2006 5 109 5. Tax software 2005 2006 7 5. Tax software 2005 2006 3 5. Tax software 2005 2006 0 4. Tax software 2005 2006 8 4. Tax software 2005 2006 5 4. Tax software 2005 2006 3 4. Tax software 2005 2006 0 3. Tax software 2005 2006 8 3. Tax software 2005 2006 6 3. Tax software 2005 2006 4 110 5. Tax software 2005 2006 6 5. Tax software 2005 2006 3 5. Tax software 2005 2006 0 4. Tax software 2005 2006 7 4. Tax software 2005 2006 5 4. Tax software 2005 2006 2 4. Tax software 2005 2006 0 3. Tax software 2005 2006 8 3. Tax software 2005 2006 5 3. Tax software 2005 2006 3 111 5. Tax software 2005 2006 6 5. Tax software 2005 2006 3 5. Tax software 2005 2006 0 4. Tax software 2005 2006 7 4. Tax software 2005 2006 4 4. Tax software 2005 2006 2 3. Tax software 2005 2006 9 3. Tax software 2005 2006 7 3. Tax software 2005 2006 5 3. Tax software 2005 2006 3 112 5. Tax software 2005 2006 6 5. Tax software 2005 2006 3 4. Tax software 2005 2006 9 4. Tax software 2005 2006 7 4. Tax software 2005 2006 4 4. Tax software 2005 2006 1 3. Tax software 2005 2006 9 3. Tax software 2005 2006 7 3. Tax software 2005 2006 5 3. Tax software 2005 2006 2 113 5. Tax software 2005 2006 6 5. Tax software 2005 2006 2 4. Tax software 2005 2006 9 4. Tax software 2005 2006 6 4. Tax software 2005 2006 4 4. Tax software 2005 2006 1 3. Tax software 2005 2006 9 3. Tax software 2005 2006 6 3. Tax software 2005 2006 4 3. Tax software 2005 2006 2 114 5. Tax software 2005 2006 6 5. Tax software 2005 2006 2 4. Tax software 2005 2006 9 4. Tax software 2005 2006 6 4. Tax software 2005 2006 3 4. Tax software 2005 2006 1 3. Tax software 2005 2006 9 3. Tax software 2005 2006 6 3. Tax software 2005 2006 4 3. Tax software 2005 2006 2 115+ 5. Tax software 2005 2006 5 5. Tax software 2005 2006 2 4. Tax software 2005 2006 9 4. Tax software 2005 2006 6 4. Tax software 2005 2006 3 4. Tax software 2005 2006 1 3. Tax software 2005 2006 8 3. Tax software 2005 2006 6 3. Tax software 2005 2006 4 3. Tax software 2005 2006 1 Appendix C. Tax software 2005 2006 (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 100 101 102 103 104 105 106 107 108 109 100 4. Tax software 2005 2006 2 4. Tax software 2005 2006 1 3. Tax software 2005 2006 9 3. Tax software 2005 2006 8 3. Tax software 2005 2006 7 3. Tax software 2005 2006 5 3. Tax software 2005 2006 4 3. Tax software 2005 2006 3 3. Tax software 2005 2006 3 3. Tax software 2005 2006 2 101 4. Tax software 2005 2006 1 3. Tax software 2005 2006 9 3. Tax software 2005 2006 7 3. Tax software 2005 2006 6 3. Tax software 2005 2006 5 3. Tax software 2005 2006 4 3. Tax software 2005 2006 2 3. Tax software 2005 2006 1 3. Tax software 2005 2006 1 3. Tax software 2005 2006 0 102 3. Tax software 2005 2006 9 3. Tax software 2005 2006 7 3. Tax software 2005 2006 6 3. Tax software 2005 2006 4 3. Tax software 2005 2006 3 3. Tax software 2005 2006 2 3. Tax software 2005 2006 1 3. Tax software 2005 2006 0 2. Tax software 2005 2006 9 2. Tax software 2005 2006 8 103 3. Tax software 2005 2006 8 3. Tax software 2005 2006 6 3. Tax software 2005 2006 4 3. Tax software 2005 2006 3 3. Tax software 2005 2006 2 3. Tax software 2005 2006 0 2. Tax software 2005 2006 9 2. Tax software 2005 2006 8 2. Tax software 2005 2006 7 2. Tax software 2005 2006 6 104 3. Tax software 2005 2006 7 3. Tax software 2005 2006 5 3. Tax software 2005 2006 3 3. Tax software 2005 2006 2 3. Tax software 2005 2006 0 2. Tax software 2005 2006 9 2. Tax software 2005 2006 7 2. Tax software 2005 2006 6 2. Tax software 2005 2006 5 2. Tax software 2005 2006 4 105 3. Tax software 2005 2006 5 3. Tax software 2005 2006 4 3. Tax software 2005 2006 2 3. Tax software 2005 2006 0 2. Tax software 2005 2006 9 2. Tax software 2005 2006 7 2. Tax software 2005 2006 6 2. Tax software 2005 2006 5 2. Tax software 2005 2006 4 2. Tax software 2005 2006 3 106 3. Tax software 2005 2006 4 3. Tax software 2005 2006 2 3. Tax software 2005 2006 1 2. Tax software 2005 2006 9 2. Tax software 2005 2006 7 2. Tax software 2005 2006 6 2. Tax software 2005 2006 4 2. Tax software 2005 2006 3 2. Tax software 2005 2006 2 2. Tax software 2005 2006 1 107 3. Tax software 2005 2006 3 3. Tax software 2005 2006 1 3. Tax software 2005 2006 0 2. Tax software 2005 2006 8 2. Tax software 2005 2006 6 2. Tax software 2005 2006 5 2. Tax software 2005 2006 3 2. Tax software 2005 2006 2 2. Tax software 2005 2006 1 2. Tax software 2005 2006 0 108 3. Tax software 2005 2006 3 3. Tax software 2005 2006 1 2. Tax software 2005 2006 9 2. Tax software 2005 2006 7 2. Tax software 2005 2006 5 2. Tax software 2005 2006 4 2. Tax software 2005 2006 2 2. Tax software 2005 2006 1 1. Tax software 2005 2006 9 1. Tax software 2005 2006 8 109 3. Tax software 2005 2006 2 3. Tax software 2005 2006 0 2. Tax software 2005 2006 8 2. Tax software 2005 2006 6 2. Tax software 2005 2006 4 2. Tax software 2005 2006 3 2. Tax software 2005 2006 1 2. Tax software 2005 2006 0 1. Tax software 2005 2006 8 1. Tax software 2005 2006 7 110 3. Tax software 2005 2006 1 2. Tax software 2005 2006 9 2. Tax software 2005 2006 7 2. Tax software 2005 2006 5 2. Tax software 2005 2006 3 2. Tax software 2005 2006 2 2. Tax software 2005 2006 0 1. Tax software 2005 2006 9 1. Tax software 2005 2006 7 1. Tax software 2005 2006 6 111 3. Tax software 2005 2006 1 2. Tax software 2005 2006 9 2. Tax software 2005 2006 7 2. Tax software 2005 2006 5 2. Tax software 2005 2006 3 2. Tax software 2005 2006 1 1. Tax software 2005 2006 9 1. Tax software 2005 2006 8 1. Tax software 2005 2006 6 1. Tax software 2005 2006 5 112 3. Tax software 2005 2006 0 2. Tax software 2005 2006 8 2. Tax software 2005 2006 6 2. Tax software 2005 2006 4 2. Tax software 2005 2006 2 2. Tax software 2005 2006 0 1. Tax software 2005 2006 9 1. Tax software 2005 2006 7 1. Tax software 2005 2006 5 1. Tax software 2005 2006 4 113 3. Tax software 2005 2006 0 2. Tax software 2005 2006 8 2. Tax software 2005 2006 6 2. Tax software 2005 2006 4 2. Tax software 2005 2006 2 2. Tax software 2005 2006 0 1. Tax software 2005 2006 8 1. Tax software 2005 2006 6 1. Tax software 2005 2006 5 1. Tax software 2005 2006 3 114 3. Tax software 2005 2006 0 2. Tax software 2005 2006 7 2. Tax software 2005 2006 5 2. Tax software 2005 2006 3 2. Tax software 2005 2006 1 1. Tax software 2005 2006 9 1. Tax software 2005 2006 8 1. Tax software 2005 2006 6 1. Tax software 2005 2006 4 1. Tax software 2005 2006 3 115+ 2. Tax software 2005 2006 9 2. Tax software 2005 2006 7 2. Tax software 2005 2006 5 2. Tax software 2005 2006 3 2. Tax software 2005 2006 1 1. Tax software 2005 2006 9 1. Tax software 2005 2006 7 1. Tax software 2005 2006 5 1. Tax software 2005 2006 4 1. Tax software 2005 2006 2 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 110 111 112 113 114 115+         110 1. Tax software 2005 2006 5 1. Tax software 2005 2006 4 1. Tax software 2005 2006 3 1. Tax software 2005 2006 2 1. Tax software 2005 2006 1 1. Tax software 2005 2006 1         111 1. Tax software 2005 2006 4 1. Tax software 2005 2006 2 1. Tax software 2005 2006 1 1. Tax software 2005 2006 1 1. Tax software 2005 2006 0 1. Tax software 2005 2006 0         112 1. Tax software 2005 2006 3 1. Tax software 2005 2006 1 1. Tax software 2005 2006 0 1. Tax software 2005 2006 0 1. Tax software 2005 2006 0 1. Tax software 2005 2006 0         113 1. Tax software 2005 2006 2 1. Tax software 2005 2006 1 1. Tax software 2005 2006 0 1. Tax software 2005 2006 0 1. Tax software 2005 2006 0 1. Tax software 2005 2006 0         114 1. Tax software 2005 2006 1 1. Tax software 2005 2006 0 1. Tax software 2005 2006 0 1. Tax software 2005 2006 0 1. Tax software 2005 2006 0 1. Tax software 2005 2006 0         115+ 1. Tax software 2005 2006 1 1. Tax software 2005 2006 0 1. Tax software 2005 2006 0 1. Tax software 2005 2006 0 1. Tax software 2005 2006 0 1. Tax software 2005 2006 0         Appendix C. Tax software 2005 2006 Uniform Lifetime Table         Table III (Uniform Lifetime) (For Use by: Unmarried Owners, Married Owners Whose Spouses Are Not More Than 10 Years Younger, and Married Owners Whose Spouses Are Not the Sole Beneficiaries of Their IRAs)   Age Distribution Period Age Distribution Period 70 27. Tax software 2005 2006 4 93 9. Tax software 2005 2006 6 71 26. Tax software 2005 2006 5 94 9. Tax software 2005 2006 1 72 25. Tax software 2005 2006 6 95 8. Tax software 2005 2006 6 73 24. Tax software 2005 2006 7 96 8. Tax software 2005 2006 1 74 23. Tax software 2005 2006 8 97 7. Tax software 2005 2006 6 75 22. Tax software 2005 2006 9 98 7. Tax software 2005 2006 1 76 22. Tax software 2005 2006 0 99 6. Tax software 2005 2006 7 77 21. Tax software 2005 2006 2 100 6. Tax software 2005 2006 3 78 20. Tax software 2005 2006 3 101 5. Tax software 2005 2006 9 79 19. Tax software 2005 2006 5 102 5. Tax software 2005 2006 5 80 18. Tax software 2005 2006 7 103 5. Tax software 2005 2006 2 81 17. Tax software 2005 2006 9 104 4. Tax software 2005 2006 9 82 17. Tax software 2005 2006 1 105 4. Tax software 2005 2006 5 83 16. Tax software 2005 2006 3 106 4. Tax software 2005 2006 2 84 15. Tax software 2005 2006 5 107 3. Tax software 2005 2006 9 85 14. Tax software 2005 2006 8 108 3. Tax software 2005 2006 7 86 14. Tax software 2005 2006 1 109 3. Tax software 2005 2006 4 87 13. Tax software 2005 2006 4 110 3. Tax software 2005 2006 1 88 12. Tax software 2005 2006 7 111 2. Tax software 2005 2006 9 89 12. Tax software 2005 2006 0 112 2. Tax software 2005 2006 6 90 11. Tax software 2005 2006 4 113 2. Tax software 2005 2006 4 91 10. Tax software 2005 2006 8 114 2. Tax software 2005 2006 1 92 10. Tax software 2005 2006 2 115 and over 1. Tax software 2005 2006 9 Prev  Up  Next   Home   More Online Publications
 
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Tools

Filing and paying your taxes should be as convenient as possible. That's why the IRS provides you with many helpful tools, including the following featured interactive forms, calculators and tools:

 

  Free File
Prepare and file your federal income taxes online—it's easy and it's free!
  IRS Withholding Calculator
Estimate the amount that should be withheld from your paycheck for federal income tax purposes.
  Get Transcript for My Tax Records
View your transcript online and print immediately.
  Electronic Filing PIN Request
Get your Electronic Filing PIN, a one-time code used to verify your identity when you submit your tax return electronically.
 
  Where's My Refund?
Check the status of your refund online within 24 hours after we have received your e-filed return or 4 weeks after you mail a paper return
  Online Employer Identification Number (EIN)
Get your EIN within minutes without picking up the phone or mailing/faxing a paper Form SS-4.
 
  .Where's My Amended Return?
Track the status of your amended return after it has been filed.
  e-Services for Tax Professionals
Register as an approved IRS business partner (e.g., e-filing tax professionals) and conduct business electronically with the IRS.
  Online Payment Agreement
Determine if you're eligible and apply for an online payment agreement if you have a tax liability you can't completely pay today.
  Electronic Federal Tax Payment System
Pay your federal taxes on-line or by phone through EFTPS, a free tax payment system.
  First Time Homebuyer Credit Account Look-up
Did you receive the First Time Homebuyer Credit?  You can now check the status of your FTHBC online 24/7  for information on your repayments and account balance.
   


Other Helpful Tools
In addition to the tools featured above, IRS provides you with the following:
 

 

Page Last Reviewed or Updated: 19-Mar-2014

The Tax Software 2005 2006

Tax software 2005 2006 Index A Accelerated death benefits, Accelerated Death Benefits, Accelerated death benefits. Tax software 2005 2006 Archer MSA, HSA, Archer MSA, or Medicare Advantage MSA, HSA, Archer MSA, or a Medicare Advantage MSA. Tax software 2005 2006 Assistance (see Tax help) Astronauts Tax forgiveness, Astronauts B Basis Inherited property, Basis of Inherited Property Joint interest property, Joint interest. Tax software 2005 2006 Qualified joint interest, Qualified joint interest. Tax software 2005 2006 Beneficiary Basis of property, Basis of Inherited Property Character of distributions, Character of Distributions Excess deductions, Excess deductions. Tax software 2005 2006 Income received, Other Items of Income Liability, estate's income tax, Liability of the beneficiary. Tax software 2005 2006 Nonresident alien, Nonresident alien beneficiary. Tax software 2005 2006 Reporting distributions, How and When To Report Successor, Successor beneficiary. Tax software 2005 2006 Treatment of distributions, Distributions to Beneficiaries Unused loss carryovers, Unused loss carryovers. Tax software 2005 2006 Bequest Defined, Bequest Property received, Gifts, Insurance, and Inheritances C Claim, credit or refund, Claim for Credit or Refund Combat zone, Combat Zone Comments, Comments and suggestions. Tax software 2005 2006 Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA). Tax software 2005 2006 Credit Child tax, Child tax credit. Tax software 2005 2006 Earned income, Earned income credit. Tax software 2005 2006 Elderly or disabled, Credit for the elderly or the disabled. Tax software 2005 2006 Final return for decedent, Credits General business, General business tax credit. Tax software 2005 2006 D Death benefits Accelerated, Accelerated Death Benefits, Accelerated death benefits. Tax software 2005 2006 Public safety officers, Death benefits. Tax software 2005 2006 Decedent Final return, Final Income Tax Return for Decedent—Form 1040 Income in respect of, Income in Respect of a Decedent Deductions Estate tax, Estate Tax Deduction In respect of decedent, Deductions in Respect of a Decedent Medical expenses, Medical Expenses Standard, Standard Deduction Distributable net income, Distributable net income. Tax software 2005 2006 Distributions Deduction, Income Distribution Deduction Limit on deduction, Tax-exempt income not deductible. Tax software 2005 2006 Not treated as bequests, Distributions not treated as bequests. Tax software 2005 2006 Property, in kind, Property distributed in kind. Tax software 2005 2006 E Education savings account, Coverdell, Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA). Tax software 2005 2006 Estate Income tax return, Income Tax Return of an Estate— Form 1041 Insolvent, Insolvent estate. Tax software 2005 2006 Period of administration, Period of Administration Tax deduction, Estate Tax Deduction Termination, Termination of Estate Transfer of unused deductions, Transfer of Unused Deductions to Beneficiaries Estate tax deduction, Estate Tax Deduction Estimated tax, Estimated tax. Tax software 2005 2006 , Transfer of Credit for Estimated Tax Payments Example Comprehensive, Comprehensive Example Decedent's final return, Final Return for Decedent—Form 1040 Estate's tax return, Income Tax Return of an Estate—Form 1041 Exemption Estate's tax return, Exemption Deduction Final return for decedent, Exemptions Expenses Accrued, Accrued expenses. Tax software 2005 2006 Administration, Administration Expenses Deductions in respect of decedent, Deductions in Respect of a Decedent Funeral, Funeral and Medical Expenses Medical, Medical Expenses, Medical and dental expenses of a decedent. Tax software 2005 2006 Extension to file Form 1041, Extension of time to file. Tax software 2005 2006 F Fiduciary relationship, Notice of fiduciary relationship. Tax software 2005 2006 Filing requirements Decedent's final return, Filing Requirements Estate's tax return, Filing Requirements Final return for decedent Credits, Credits Exemption and deductions, Exemptions and Deductions Filing requirements, Filing Requirements Income to include, Income To Include Joint return, Joint Return Name, address, and signature, Name, Address, and Signature Other taxes, Other Taxes Payments, Payments of Tax When and where to file, When and Where To File Who must file, Final Income Tax Return for Decedent—Form 1040 Form 1040NR, Nonresident Alien, Filing Requirements 1041, Income Tax Return of an Estate— Form 1041 1042, Nonresident alien beneficiary. Tax software 2005 2006 1310, Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Tax software 2005 2006 4810, Form 4810. Tax software 2005 2006 56, Notice of fiduciary relationship. Tax software 2005 2006 6251, Form 6251. Tax software 2005 2006 706, Estate and Gift Taxes SS–4, Identification number. Tax software 2005 2006 Free tax services, Free help with your tax return. Tax software 2005 2006 Funeral expenses, Funeral expenses. Tax software 2005 2006 G Gift, property, Gifts, Insurance, and Inheritances H Help (see Tax help) I Identification number, application, Identification number. Tax software 2005 2006 Income Community, Community Income Distributable net income, Distributable net income. Tax software 2005 2006 Distributed currently, Income That Must Be Distributed Currently Interest and dividend, Interest and Dividend Income (Forms 1099) Partnership, final return, Partnership Income S corporation, S Corporation Income Self-employment, Self-Employment Income Income in respect of decedent, Income in Respect of a Decedent, Inherited IRAs. Tax software 2005 2006 Income tax return of an estate Credits, tax, and payments, Credits, Tax, and Payments Exemption and deductions, Exemption and Deductions Filing requirements, Filing Requirements Income to include, Income To Include Name, address, and signature, Name, Address, and Signature When and where to file, When and Where To File Inherited IRAs, Inherited IRAs. Tax software 2005 2006 Inherited property, Gifts, Insurance, and Inheritances Installment obligations, Installment obligations. Tax software 2005 2006 , Installment obligations. Tax software 2005 2006 Insurance, Insurance J Joint return Revoked by personal representative, Personal representative may revoke joint return election. Tax software 2005 2006 Who can file, Joint Return L Losses Deduction on final return, Deduction for Losses Estate's tax return, Losses M Military or terrorist actions Claim for credit or refund, Claim for Credit or Refund Defined, Military or terrorist action defined. Tax software 2005 2006 Tax forgiveness, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts N Notice of fiduciary relationship Form 56, Notice of fiduciary relationship. Tax software 2005 2006 P Partnership income, Partnership Income, Partnership income. Tax software 2005 2006 Penalty Information returns, Penalty. Tax software 2005 2006 Substantial valuation misstatement, Valuation misstatements. Tax software 2005 2006 Personal representative Defined, Personal Representative Duties, Duties Fees received, Fees Received by Personal Representatives Penalty, Penalty. Tax software 2005 2006 , Penalty. Tax software 2005 2006 Prompt assessment, request, Request for prompt assessment (charge) of tax. Tax software 2005 2006 Public safety officers, death benefits, Death benefits. Tax software 2005 2006 Publications (see Tax help) R Refund File for decedent, Refund Military or terrorist action deaths, Claim for Credit or Refund Release from liability, Request for discharge from personal liability for tax. Tax software 2005 2006 Return Decedent's final, Final Income Tax Return for Decedent—Form 1040 Estate's income tax, Income Tax Return of an Estate— Form 1041 Information, Information Returns Roth IRA, Roth IRAs. Tax software 2005 2006 S Separate shares rule, Separate shares rule. Tax software 2005 2006 Suggestions, Comments and suggestions. Tax software 2005 2006 Survivors Income, Other Items of Income Tax benefits, Tax Benefits for Survivors T Tax Alternative minimum Estate, Alternative minimum tax (AMT). Tax software 2005 2006 Individuals, Alternative minimum tax (AMT). Tax software 2005 2006 Benefits, survivors, Tax Benefits for Survivors Estimated, estate, Estimated tax. Tax software 2005 2006 , Transfer of Credit for Estimated Tax Payments Payments, final return, Payments of Tax Refund of income (claim), Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Tax software 2005 2006 Self-employment, Self-employment tax. Tax software 2005 2006 Transfer of credit, Transfer of Credit for Estimated Tax Payments Tax help, How To Get Tax Help Terrorist action, tax relief, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Terrorist victim, Specified Terrorist Victim TTY/TDD information, How To Get Tax Help V Valuation method Inherited property, Basis of Inherited Property Special-use, Special-use valuation. Tax software 2005 2006 Victims of terrorist attacks, Specified Terrorist Victim W Widows and widowers, tax benefits, Qualifying widows and widowers. Tax software 2005 2006 Prev  Up     Home   More Online Publications